FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

Izvarina Nataliya; Usova Yulia; Tetunashvili Elena

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FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

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FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

Section: PROBLEMS OF ECONOMY AND ECONOMIC SECURITY IN THE RUSSIAN FEDERATION UNDER DIGITALIZATION

Proceedings: PROBLEMS OF ECONOMICS AND ECONOMIC SECURITY IN THE RUSSIAN FEDERATION IN THE CONTEXT OF DIGITALIZATION. VOL.2

VAK Russia 08.00.12

UDC 33

CSCSTI 06.35 CSCSTI 06.52

Russian Classification of Professions by Education 38.02.01 Russian Classification of Professions by Education 38.07.02

Russian Library and Bibliographic Classification 6505 Russian Library and Bibliographic Classification 65

Russian Trade and Bibliographic Classification 775 Russian Trade and Bibliographic Classification 77

BISAC BUS003000 Auditing

Izvarina Nataliya ¹

Usova Yulia ²

Tetunashvili Elena ³

Author and publication information

Authors:

1. Don State Technical University (Economic security, accounting and law, associate professor)
from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don State Technical University (Department of Economic security, acconting and law)
Russian Federation

3. Don state technical University (Economic security, account and right)
Rostov-na-Donu, Rostov-on-Don, Russian Federation

Type:

Сonference article

Pages:

from 1 to 5

Published:

06.12.2019

Subject area:

VAK Russia 08.00.12
UDC 33
CSCSTI 06.35
CSCSTI 06.52
Russian Classification of Professions by Education 38.02.01
Russian Classification of Professions by Education 38.07.02
Russian Library and Bibliographic Classification 6505
Russian Library and Bibliographic Classification 65
Russian Trade and Bibliographic Classification 775
Russian Trade and Bibliographic Classification 77
BISAC BUS003000 Auditing

Language:

Russian

Keywords:

internal audit, audit, internal control, economic entity, efficiency, management process

Abstract and keywords

Abstract (English):
The article considers the formation and functioning of the internal audit system of an economic entity taking into account current requirements. Particular attention is paid to internal control as a tool to ensure a stable financial condition of the organization, through the implementation of the objectives of the audit activity.

Keywords:
internal audit, audit, internal control, economic entity, efficiency, management process

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References

1. Federal law of 06.12.2011 No. 402-FZ "on accounting" [Electronic resource]. Access from the Internet.- legal system "ConsultantPlus".

2. Izvarina N. Y. Methodological aspects of internal audit in the system of economic security of the company / / Legal issues of economic security of the state in the conditions of automation of society: collection of scientific articles of the all-Russian scientific-practical conference 06 April 2018, Rostov-on-don / ed. Sciences, Cand. the faculty of law. Sciences, Assoc. Isakov Yu. I. - Rostov n/A, 2018. - 537 PP. (pp. 417-422)

3. Izvarina N. Y., Melikyan A. A. Accounting and analytical support of control and audit activities of the company / / Journal "Kazan social and humanitarian Bulletin". - 2016. - No. 6. - Pp. 52-56.

4. Skachko G. A., nikandrova L. K. the Role of analysis and diagnostics of financial and economic activity in the assessment of economic security of the organization. - 2016. - No. 7. - Pp. 54-63.

5. Hechanova N. N., E. P. Shcherbakova internal audit: aims, objectives and principles of operation // Accounting and statistics. - 2017. - No. 7 (13). URL: https: / / cyberleninka. ru (accessed 26.09.2019).

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