The role of internal audit in the functioning of an effective system of internal control of enterprises
https://doi.org/10.26425/1816-4277-2021-4-130-137
Abstract
The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.
Keywords
accounting,
internal audit,
internal control,
internal control system,
control procedures,
effectiveness of internal audit,
outsourcing,
cosourcing
Supporting agencies: The author owes special thanks to the researchers in the area of internal control development, Professors T.I. Krishtaleva and I.D. Demina, without whose work this study could not have taken place.
About the Author
I. I. Chebyshev
Financial University
Russian Federation
Russian Federation
Ilya I. Chebyshev - Postgraduate Student, Financial University.
Moscow.
References
1. Federal Law No. 208-FZ dated on December 26, 1995 (as amended on July 31, 2020, with amended on February 24, 2021) “On Joint-Stock Companies” (with amendments and additions, effective from January 1, 2021), Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_8743/ (accessed 06.03.2021).
2. Federal Law No. 209-FZ dated on 19.07.2018 “On Amendments to the Federal Law “On Joint-Stock Companies”, Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_302836/ (accessed 06.03.2021).
3. Federal Law No. 402-FZ dated on December 6, 2011 (as amended on July 26, 2019) “On Accounting” (with amendments and additions, effective from January 1, 2020), Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_122855/ (accessed 06.03.2021).
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Review
For citations:
Chebyshev I.I. The role of internal audit in the functioning of an effective system of internal control of enterprises. Vestnik Universiteta. 2021;(4):130-137. (In Russ.) https://doi.org/10.26425/1816-4277-2021-4-130-137
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