STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS

The article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisi...

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Auteurs principaux: A. V. Gladysheva, I. N. Makhonina, I. F. Chepurova
Format: article
Langue:RU
Publié: Publishing House of the State University of Management 2021
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Accès en ligne:https://doaj.org/article/34fab3e2a6ce4d15a5144bf353f082fe
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Résumé:The article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisis phenomena in socio-economic and other spheres. The author proposes a set of measures to adapt the company to work during the Covid-19 pandemic impact on the economy. The study clarifies fundamentally new requirements to the content of the internal audit service specialists` functionality and the nature of their interaction with top management representatives. The paper outlines the prospects of professional development of the auditor in modern conditions.