FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

Izvarina Nataliya; Usova Yulia; Tetunashvili Elena

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FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

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FORMATION OF THE INTERNAL AUDIT SYSTEM TO ENSURE THE DEVELOPMENT OF ECONOMIC ENTITIES

Section: PROBLEMS OF ECONOMY AND ECONOMIC SECURITY IN THE RUSSIAN FEDERATION UNDER DIGITALIZATION

Proceedings: PROBLEMS OF ECONOMICS AND ECONOMIC SECURITY IN THE RUSSIAN FEDERATION IN THE CONTEXT OF DIGITALIZATION. VOL.2

VAC 08.00.12 Бухгалтерский учет, статистика UDK 33 Экономика. Экономические науки GRNTI 06.35 Учетно-экономические науки GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям) OKSO 38.07.02 Экономическая бехопасность BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ BBK 65 Экономика. Экономические науки TBK 775 Бухгалтерский учет. Аудит TBK 77 Экономика. Бухгалтерский учет. Финансы BISAC BUS003000 Auditing

Izvarina Nataliya ¹

Usova Yulia ²

Tetunashvili Elena ³

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 (Department of Economic security, acconting and law)
student
Russian Federation

3. Don state technical University (Economic security, account and right)
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation

Type:

Сonference article

Published:

06.12.2019

Subject area:

VAC 08.00.12 Бухгалтерский учет, статистика
UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
OKSO 38.07.02 Экономическая бехопасность
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
BBK 65 Экономика. Экономические науки
TBK 775 Бухгалтерский учет. Аудит
TBK 77 Экономика. Бухгалтерский учет. Финансы
BISAC BUS003000 Auditing

Language:

Russian

Keywords:

internal audit, audit, internal control, economic entity, efficiency, management process

Abstract and keywords

Abstract (English):
The article considers the formation and functioning of the internal audit system of an economic entity taking into account current requirements. Particular attention is paid to internal control as a tool to ensure a stable financial condition of the organization, through the implementation of the objectives of the audit activity.

Keywords:
internal audit, audit, internal control, economic entity, efficiency, management process

Text

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References

1. Federal law of 06.12.2011 No. 402-FZ "on accounting" [Electronic resource]. Access from the Internet.- legal system "ConsultantPlus".

2. Izvarina N. Y. Methodological aspects of internal audit in the system of economic security of the company / / Legal issues of economic security of the state in the conditions of automation of society: collection of scientific articles of the all-Russian scientific-practical conference 06 April 2018, Rostov-on-don / ed. Sciences, Cand. the faculty of law. Sciences, Assoc. Isakov Yu. I. - Rostov n/A, 2018. - 537 PP. (pp. 417-422)

3. Izvarina N. Y., Melikyan A. A. Accounting and analytical support of control and audit activities of the company / / Journal "Kazan social and humanitarian Bulletin". - 2016. - No. 6. - Pp. 52-56.

4. Skachko G. A., nikandrova L. K. the Role of analysis and diagnostics of financial and economic activity in the assessment of economic security of the organization. - 2016. - No. 7. - Pp. 54-63.

5. Hechanova N. N., E. P. Shcherbakova internal audit: aims, objectives and principles of operation // Accounting and statistics. - 2017. - No. 7 (13). URL: https: / / cyberleninka. ru (accessed 26.09.2019).

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