CURRENT APPROACHES TO USING INTERNAL AUDIT IN ORDER TO STRENGTHEN CONTROL AND CORPORATE GOVERNANCE

Izvarina Nataliya; Kolosov Danil

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CURRENT APPROACHES TO USING INTERNAL AUDIT IN ORDER TO STRENGTHEN CONTROL AND CORPORATE GOVERNANCE

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CURRENT APPROACHES TO USING INTERNAL AUDIT IN ORDER TO STRENGTHEN CONTROL AND CORPORATE GOVERNANCE

Section: ECONOMIC SECURITY, ACCOUNT AND RIGHT IN THE RUSSIAN FEDERATION: REALITIES AND PROSPECTS

Proceedings: ECONOMIC SECURITY, ACCOUNT AND RIGHT IN THE RUSSIAN FEDERATION: REALITIES AND PROSPECTS VOL.2

UDK 33 Экономика. Экономические науки GRNTI 06.35 Учетно-экономические науки OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям) TBK 77 Экономика. Бухгалтерский учет. Финансы TBK 7717 Экономика предприятия (фирмы)

Izvarina Nataliya ¹

Kolosov Danil ²

Author and publication information

Authors:

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

2. Don State Technical University (EBUiP)
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation

Type:

Сonference article

Published:

03.06.2019

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7717 Экономика предприятия (фирмы)

Language:

Russian

Keywords:

internal audit, internal control, corporate governance, risk management

Abstract and keywords

Abstract (English):
The article considers the use of internal audit in order to improve the quality of corporate governance, clear organization of all internal business processes and strengthen internal control. The authors have structured the factors of strengthening the role of internal audit in solving corporate governance problems, due to the specifics of the internal audit service, which allows to identify the importance of each of the subjects of corporate governance, its strengths and weaknesses.

Keywords:
internal audit, internal control, corporate governance, risk management

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References

1. Andreev V.D. Korporativnoe pravo sovremennoj Rossii / V.D. Andreev, V.A. Laptev. Monografiya. 2-e izd., pererab. i dop. - M.: Prospekt, - 2017. - 352 s.

2. Izvarina N. Y., Albotova A. V. Vnutrennij audit v sisteme korporativnogo upravleniya // Molodoj uchenyj. - 2018. - №19. - S. 46-47. URL https://moluch.ru/archive/205/50148/ (data obrashcheniya: 16.04.2019).

3. Izvarina N. Y. Metodicheskie aspekty provedeniya vnutrennego audita v sisteme ekonomicheskoj bezopasnosti kompanii // Pravovye voprosy obespecheniya ekonomicheskoj bezopasnosti gosudarstva v usloviyah avtomatizacii obshchestva: sbornik nauchnyh statej Vserossijskoj nauchno-prakticheskoj konferencii 06 aprelya 2018 g., g. Rostov-na-Donu / pod red. d-ra sociol. nauk, kand. yurid. nauk, doc. Isakovoj Y. I. Rostov n/D, 2018. - S. 417-422.

4. Patenkova V.YU. Vnutrennij kontrol' v korporaciyah // Pravo i ekonomika, 2017. - № 8. - S. 33-36.

5. Filevskaya N.A. Strategicheskij vnutrennij audit korporativnogo upravleniya // Sovremennye podhody k resheniyu finansovo-ekonomicheskih problem: sbor. nauch. trud. Ul'yanovsk: UtGTU, 2013. - S.90-97.

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