Internal control of the organization and its external audit

Internal control is one of the least studied types of financial control. However, in modern conditions it is crucial to the effective operation of the organization. In this article the authors have attempted, based on the analysis of various sources, to reveal the contents and rules of the auditor a...

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Bibliographic Details
Published inVestnik SibADI (Online) no. 1(47); pp. 100 - 109
Main Authors L. V. Zavyalova, Financial University Brukhanenko
Format Journal Article
LanguageRussian
Published Siberian State Automobile and Highway University 01.08.2017
Subjects
аудит
аудиторские процедуры
внутренний контроль
контрольная среда
мониторинг средств контроля
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Summary:Internal control is one of the least studied types of financial control. However, in modern conditions it is crucial to the effective operation of the organization. In this article the authors have attempted, based on the analysis of various sources, to reveal the contents and rules of the auditor assessment of internal control. The article has interdisciplinary character, it is written at the intersection of financial control and audit. Special attention is focus on the internal controls and procedures of external auditing.
ISSN:2071-7296
2658-5626