Internal control of the organization and its external audit
Internal control is one of the least studied types of financial control. However, in modern conditions it is crucial to the effective operation of the organization. In this article the authors have attempted, based on the analysis of various sources, to reveal the contents and rules of the auditor a...
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| Format: | Article |
| Language: | Russian |
| Published: |
Siberian State Automobile and Highway University
2017-08-01
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| Series: | Вестник СибАДИ |
| Subjects: | |
| Online Access: | https://vestnik.sibadi.org/jour/article/view/271 |
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| _version_ | 1849343265223999488 |
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| author | L. V. Zavyalova Financial University Brukhanenko |
| author_facet | L. V. Zavyalova Financial University Brukhanenko |
| author_sort | L. V. Zavyalova |
| collection | DOAJ |
| description | Internal control is one of the least studied types of financial control. However, in modern conditions it is crucial to the effective operation of the organization. In this article the authors have attempted, based on the analysis of various sources, to reveal the contents and rules of the auditor assessment of internal control. The article has interdisciplinary character, it is written at the intersection of financial control and audit. Special attention is focus on the internal controls and procedures of external auditing. |
| format | Article |
| id | doaj-art-d8d7e08ed9bf401b97a9abad9d77c7c4 |
| institution | Kabale University |
| issn | 2071-7296 2658-5626 |
| language | Russian |
| publishDate | 2017-08-01 |
| publisher | Siberian State Automobile and Highway University |
| record_format | Article |
| series | Вестник СибАДИ |
| spelling | doaj-art-d8d7e08ed9bf401b97a9abad9d77c7c42025-08-20T03:43:02ZrusSiberian State Automobile and Highway UniversityВестник СибАДИ2071-72962658-56262017-08-0101(47)100109267Internal control of the organization and its external auditL. V. Zavyalova0Financial University Brukhanenko1Omsk State University named after F. M. DostoevskiyФинансовый университет при Правительстве РФ, Омский филиалInternal control is one of the least studied types of financial control. However, in modern conditions it is crucial to the effective operation of the organization. In this article the authors have attempted, based on the analysis of various sources, to reveal the contents and rules of the auditor assessment of internal control. The article has interdisciplinary character, it is written at the intersection of financial control and audit. Special attention is focus on the internal controls and procedures of external auditing.https://vestnik.sibadi.org/jour/article/view/271аудитаудиторские процедурывнутренний контрольконтрольная средамониторинг средств контроля |
| spellingShingle | L. V. Zavyalova Financial University Brukhanenko Internal control of the organization and its external audit Вестник СибАДИ аудит аудиторские процедуры внутренний контроль контрольная среда мониторинг средств контроля |
| title | Internal control of the organization and its external audit |
| title_full | Internal control of the organization and its external audit |
| title_fullStr | Internal control of the organization and its external audit |
| title_full_unstemmed | Internal control of the organization and its external audit |
| title_short | Internal control of the organization and its external audit |
| title_sort | internal control of the organization and its external audit |
| topic | аудит аудиторские процедуры внутренний контроль контрольная среда мониторинг средств контроля |
| url | https://vestnik.sibadi.org/jour/article/view/271 |
| work_keys_str_mv | AT lvzavyalova internalcontroloftheorganizationanditsexternalaudit AT financialuniversitybrukhanenko internalcontroloftheorganizationanditsexternalaudit |