Open AccessIssues of Evaluating the Effectiveness of the Internal Control System in Audits
Author(s) -
Anvar Ziyadullaevich Avlokulov,
Nargiza Abdieva,
Bobur Nodirovich Sayfutdinov
Publication year - 2021
Publication title -
international journal of multicultural and multireligious understanding
Language(s) - English
Resource type - Journals
ISSN - 2364-5369
DOI - 10.18415/ijmmu.v8i9.3051
Subject(s) - internal control , audit , internal audit , control (management) , computer science , process management , accounting , business , artificial intelligence
This article describes the areas of evaluation of the effectiveness of the internal control system in audits. As a result of the research, 5 stages of evaluating the effectiveness of the internal control system are proposed. The author has also developed internal control evaluation steps.