Abstract and keywords
Abstract (English):
The article analyzes the role of audit in the development of the control function in modern conditions. The article defines the importance of audit as one of the types of financial control, highlights the main problems of auditing in Russia.

audit, audit activity, control, internal control system, external audit
Publication text (PDF): Read Download

1. Budunova N. S. Tasks of audit of the reporting and ways of its development in Russia // Accounting and control. - 2018. - №4. - C. 2 - 8.

2. Izvarina N. Y. Methodic aspects of conducting internal audit in the system of economic security of the company / Legal issues of ensuring economic security of the state in the conditions of automation of the company: collection of scientific articles of the all-Russian scientific-practical conference on April 6, 2018. - Rostov-on-don. of Sciences, Cand. the faculty of law. Sciences, Doc. Isakova Y. I. - Rostov n/D, 2018 - 537 (p. 417-422).

3. Izvarina N. Y., Albotova A.V. Internal audit in the system of corporate governance//Young scientist. - 2018. - № 19 (205). - P. 46-47.

4. Kirkach U.N. The formation of the system of internal control in the organization / / Audit statements. - 2017. - №1-2. - P. 161 - 166.

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