Open AccessVidaus kontrolės modelių vertinimo analizė
Author(s) -
Živilė Simonaitytė
Publication year - 2014
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2014.15a.7
Subject(s) - internal audit , control (management) , internal model , computer science , audit , field (mathematics) , internal control , risk analysis (engineering) , accounting , business , mathematics , artificial intelligence , pure mathematics
Internal control evaluation is one of the most important steps of audit. For conducting this step properly internal control evaluation models are used. Every model has its own advantages and disadvantages. Pros and cons of the most popular internal control models, audit standards used in the biggest countries of the world, researches in the field of effective internal control evaluation are analysed in this article. Structure of internal control evaluation is provided. It enables to connect advantages and dilute disadvantages of the most commonly used internal control evaluation models.