The role of internal audit in the functioning of an effective system of internal control of enterprises

The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting i...

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Autor principal:	I. I. Chebyshev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	accounting internal audit internal control internal control system control procedures effectiveness of internal audit outsourcing cosourcing Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2d313e3e69144e7ebc0832f9cd71b2bc
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id	oai:doaj.org-article:2d313e3e69144e7ebc0832f9cd71b2bc
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spelling	oai:doaj.org-article:2d313e3e69144e7ebc0832f9cd71b2bc2021-12-03T07:43:35ZThe role of internal audit in the functioning of an effective system of internal control of enterprises1816-42772686-841510.26425/1816-4277-2021-4-130-137https://doaj.org/article/2d313e3e69144e7ebc0832f9cd71b2bc2021-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2838https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.I. I. ChebyshevPublishing House of the State University of Managementarticleaccountinginternal auditinternal controlinternal control systemcontrol procedureseffectiveness of internal auditoutsourcingcosourcingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 130-137 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting internal audit internal control internal control system control procedures effectiveness of internal audit outsourcing cosourcing Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting internal audit internal control internal control system control procedures effectiveness of internal audit outsourcing cosourcing Sociology (General) HM401-1281 Economics as a science HB71-74 I. I. Chebyshev The role of internal audit in the functioning of an effective system of internal control of enterprises
description	The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.
format	article
author	I. I. Chebyshev
author_facet	I. I. Chebyshev
author_sort	I. I. Chebyshev
title	The role of internal audit in the functioning of an effective system of internal control of enterprises
title_short	The role of internal audit in the functioning of an effective system of internal control of enterprises
title_full	The role of internal audit in the functioning of an effective system of internal control of enterprises
title_fullStr	The role of internal audit in the functioning of an effective system of internal control of enterprises
title_full_unstemmed	The role of internal audit in the functioning of an effective system of internal control of enterprises
title_sort	role of internal audit in the functioning of an effective system of internal control of enterprises
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/2d313e3e69144e7ebc0832f9cd71b2bc
work_keys_str_mv	AT iichebyshev theroleofinternalauditinthefunctioningofaneffectivesystemofinternalcontrolofenterprises AT iichebyshev roleofinternalauditinthefunctioningofaneffectivesystemofinternalcontrolofenterprises
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The role of internal audit in the functioning of an effective system of internal control of enterprises

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