The Consistency of Basic Principles of Internal Audit at Private Enterprises

Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control. European practices of business development give evidence of the need in a comprehensive approach to organizational, methodological...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	L. NOVICHENKO, О. V. SHCHYRSKA
Formato:	article
Lenguaje:	UK
Publicado:	National Academy of Statistics, Accounting and Audit 2021
Materias:	business processes, internal audit, method, technique, methodology, internal audit functions. Statistics HA1-4737
Acceso en línea:	https://doaj.org/article/bf496b3af14d41b68573a5300610360e
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:bf496b3af14d41b68573a5300610360e
record_format	dspace
spelling	oai:doaj.org-article:bf496b3af14d41b68573a5300610360e2021-11-29T10:26:38ZThe Consistency of Basic Principles of Internal Audit at Private Enterprises2520-68342521-1323https://doaj.org/article/bf496b3af14d41b68573a5300610360e2021-11-01T00:00:00Zhttps://nasoa-journal.com.ua/index.php/journal/article/view/227https://doaj.org/toc/2520-6834https://doaj.org/toc/2521-1323Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control. European practices of business development give evidence of the need in a comprehensive approach to organizational, methodological and practical actions focused on building up the internal control system in symbiosis with the management department. The research objective involved an analysis of the consistency of basic principles underlying the quality of internal control at private enterprises through outlining the functions, methods and procedures of internal audit. The purposes of international audit (verification of financial statements, compliance control, operational audit) are outlined. The goal and assignments of internal audit are determined in the context of private business demands. A revised approach to defining the set of functions of international audit in view of the demands articulated by business enterprises operating in the conditions of crisis economy is proposed. The essential meaning of the categories of “method”, “technique” and “methodology” is highlighted in the context of internal control. The conclusion is made that the assignments of internal audit need to be solved by use of creative methods of control and innovative approaches to various situations, which requires a multifaceted classification of internal audit in view of its customer demands: technical audit, technological audit, organizational audit, legal audit, environmental audit, social audit, marketing audit. An information platform for balanced decision-making involves combinations of control functions and entails the emergence of unified forms of internal audit: risk-oriented audit, business-oriented audit, factor-oriented audit, etc.L. NOVICHENKOО. V. SHCHYRSKANational Academy of Statistics, Accounting and Auditarticlebusiness processes, internal audit, method, technique, methodology, internal audit functions.StatisticsHA1-4737UKNaukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, Iss 4, Pp 60-67 (2021)
institution	DOAJ
collection	DOAJ
language	UK
topic	business processes, internal audit, method, technique, methodology, internal audit functions. Statistics HA1-4737
spellingShingle	business processes, internal audit, method, technique, methodology, internal audit functions. Statistics HA1-4737 L. NOVICHENKO О. V. SHCHYRSKA The Consistency of Basic Principles of Internal Audit at Private Enterprises
description	Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control. European practices of business development give evidence of the need in a comprehensive approach to organizational, methodological and practical actions focused on building up the internal control system in symbiosis with the management department. The research objective involved an analysis of the consistency of basic principles underlying the quality of internal control at private enterprises through outlining the functions, methods and procedures of internal audit. The purposes of international audit (verification of financial statements, compliance control, operational audit) are outlined. The goal and assignments of internal audit are determined in the context of private business demands. A revised approach to defining the set of functions of international audit in view of the demands articulated by business enterprises operating in the conditions of crisis economy is proposed. The essential meaning of the categories of “method”, “technique” and “methodology” is highlighted in the context of internal control. The conclusion is made that the assignments of internal audit need to be solved by use of creative methods of control and innovative approaches to various situations, which requires a multifaceted classification of internal audit in view of its customer demands: technical audit, technological audit, organizational audit, legal audit, environmental audit, social audit, marketing audit. An information platform for balanced decision-making involves combinations of control functions and entails the emergence of unified forms of internal audit: risk-oriented audit, business-oriented audit, factor-oriented audit, etc.
format	article
author	L. NOVICHENKO О. V. SHCHYRSKA
author_facet	L. NOVICHENKO О. V. SHCHYRSKA
author_sort	L. NOVICHENKO
title	The Consistency of Basic Principles of Internal Audit at Private Enterprises
title_short	The Consistency of Basic Principles of Internal Audit at Private Enterprises
title_full	The Consistency of Basic Principles of Internal Audit at Private Enterprises
title_fullStr	The Consistency of Basic Principles of Internal Audit at Private Enterprises
title_full_unstemmed	The Consistency of Basic Principles of Internal Audit at Private Enterprises
title_sort	consistency of basic principles of internal audit at private enterprises
publisher	National Academy of Statistics, Accounting and Audit
publishDate	2021
url	https://doaj.org/article/bf496b3af14d41b68573a5300610360e
work_keys_str_mv	AT lnovichenko theconsistencyofbasicprinciplesofinternalauditatprivateenterprises AT ovshchyrska theconsistencyofbasicprinciplesofinternalauditatprivateenterprises AT lnovichenko consistencyofbasicprinciplesofinternalauditatprivateenterprises AT ovshchyrska consistencyofbasicprinciplesofinternalauditatprivateenterprises
_version_	1718407425474691072

The Consistency of Basic Principles of Internal Audit at Private Enterprises

Ejemplares similares