STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS
https://doi.org/10.26425/1816-4277-2020-12-139-145
Abstract
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.
About the Authors
A. V. Gladysheva
Tambov State University named after G. R. Derzhavin
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor,
Tambov
I. N. Makhonina
Tambov State University named after G. R. Derzhavin
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor,
Tambov
I. F. Chepurova
Tambov State University named after G. R. Derzhavin
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor,
Tambov
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Review
For citations:
Gladysheva A.V., Makhonina I.N., Chepurova I.F. STRATEGY FOR OPTIMIZING INTERNAL AUDITING FINANCIAL CONTROL OF THE COMPANY DURING THE ECONOMIC CRISIS. Vestnik Universiteta. 2020;(12):139-145. (In Russ.) https://doi.org/10.26425/1816-4277-2020-12-139-145
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