Evaluation of activity of internal audit: theoretical features and practical priorities

Internal audit is a crucial constituent in supporting the management of the prosperous entity in the circumstances of the competitive economy. The significant structural variations that have taken place in recent years both in the Republic of Moldova and in the world, the determination of new priori...

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Autor principal:	E.G.
Formato:	article
Lenguaje:	EN PL RU UK
Publicado:	Zhytomyr Polytechnic State University 2021
Materias:	internal audit; evaluation indicators evaluation method Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doi.org/10.26642/pbo-2021-2(49)-40-47 https://doaj.org/article/8bfdc8d9b9de422186745bad30b31936
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spelling	oai:doaj.org-article:8bfdc8d9b9de422186745bad30b319362021-11-23T11:38:40ZEvaluation of activity of internal audit: theoretical features and practical prioritieshttps://doi.org/10.26642/pbo-2021-2(49)-40-471994-17492708-4957https://doaj.org/article/8bfdc8d9b9de422186745bad30b319362021-08-01T00:00:00Zhttp://pbo.ztu.edu.ua/article/view/240056https://doaj.org/toc/1994-1749https://doaj.org/toc/2708-4957Internal audit is a crucial constituent in supporting the management of the prosperous entity in the circumstances of the competitive economy. The significant structural variations that have taken place in recent years both in the Republic of Moldova and in the world, the determination of new priorities in economic development, the formation of a new management system within the economic entity have contributed to the development of internal audit in several countries. A keen interest in the implementation of internal audit also belongs to the owners, who are interested in monitoring the effectiveness of material, financial and human resources within the entity. The internal audit is actively implemented in the entity’s activity, such as in the preparation of economic and financial information, its analysis and evaluation, control over the quality and efficiency of the entity’s subdivisions, also on the safety of assets and efficiency of their use, etc. On these grounds, the role of quality assurance of the internal audit activity is currently on the rise, which is in line with its performance. In this context, the author approaches the study of the basic aspects of the internal audit evaluation process in terms of identifying the evaluation method, establishing and interpreting the indicators used in the evaluation, as well as determining the evaluation principles. As a method of evaluation of the quality of the internal audit activity, the author uses the dashboard, determines the basic steps in its use and suggests a list of indicators, which can be applied in the evaluation process. At the same time, the basic functions of using the dashboard in the process of evaluating the work of internal audit are identified.E.G. Zhytomyr Polytechnic State Universityarticleinternal audit;evaluation indicatorsevaluation methodAccounting. BookkeepingHF5601-5689ENPLRUUKПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 49, Pp 40-47 (2021)
institution	DOAJ
collection	DOAJ
language	EN PL RU UK
topic	internal audit; evaluation indicators evaluation method Accounting. Bookkeeping HF5601-5689
spellingShingle	internal audit; evaluation indicators evaluation method Accounting. Bookkeeping HF5601-5689 E.G. Evaluation of activity of internal audit: theoretical features and practical priorities
description	Internal audit is a crucial constituent in supporting the management of the prosperous entity in the circumstances of the competitive economy. The significant structural variations that have taken place in recent years both in the Republic of Moldova and in the world, the determination of new priorities in economic development, the formation of a new management system within the economic entity have contributed to the development of internal audit in several countries. A keen interest in the implementation of internal audit also belongs to the owners, who are interested in monitoring the effectiveness of material, financial and human resources within the entity. The internal audit is actively implemented in the entity’s activity, such as in the preparation of economic and financial information, its analysis and evaluation, control over the quality and efficiency of the entity’s subdivisions, also on the safety of assets and efficiency of their use, etc. On these grounds, the role of quality assurance of the internal audit activity is currently on the rise, which is in line with its performance. In this context, the author approaches the study of the basic aspects of the internal audit evaluation process in terms of identifying the evaluation method, establishing and interpreting the indicators used in the evaluation, as well as determining the evaluation principles. As a method of evaluation of the quality of the internal audit activity, the author uses the dashboard, determines the basic steps in its use and suggests a list of indicators, which can be applied in the evaluation process. At the same time, the basic functions of using the dashboard in the process of evaluating the work of internal audit are identified.
format	article
author	E.G.
author_facet	E.G.
author_sort	E.G.
title	Evaluation of activity of internal audit: theoretical features and practical priorities
title_short	Evaluation of activity of internal audit: theoretical features and practical priorities
title_full	Evaluation of activity of internal audit: theoretical features and practical priorities
title_fullStr	Evaluation of activity of internal audit: theoretical features and practical priorities
title_full_unstemmed	Evaluation of activity of internal audit: theoretical features and practical priorities
title_sort	evaluation of activity of internal audit: theoretical features and practical priorities
publisher	Zhytomyr Polytechnic State University
publishDate	2021
url	https://doi.org/10.26642/pbo-2021-2(49)-40-47 https://doaj.org/article/8bfdc8d9b9de422186745bad30b31936
work_keys_str_mv	AT eg evaluationofactivityofinternalaudittheoreticalfeaturesandpracticalpriorities
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Evaluation of activity of internal audit: theoretical features and practical priorities

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