Open AccessCriteria for evaluating the effectiveness of the internal audit of an economic entity
Author(s) -
Yulia N. Kovalenko,
S.N. Кovalenko,
Natalia Aлексеевна Prodanova,
Marina Mikhailovna Krekova,
В. А. Мирончук,
Ilya Valerievich Sorgutov
Publication year - 2021
Publication title -
laplage em revista
Language(s) - English
Resource type - Journals
ISSN - 2446-6220
DOI - 10.24115/s2446-6220202173b1581p.504-510
Subject(s) - internal audit , accounting , business , audit , chief audit executive , joint audit , corporate governance , audit committee , information technology audit , internal control , audit plan , control environment , control (management) , work (physics) , walk through test , audit evidence , process management , management , economics , finance , engineering , mechanical engineering
The article raises issues related to the need and possibility of evaluating the effectiveness of the internal audit system. The directions of internal auditors 'audits are formed, the procedure of actions of various structural divisions within the framework of effective corporate governance is described, the key factors of the effectiveness of internal auditors' work are given, their essence is revealed. The necessity of creating an internal audit committee is justified, and the provisions of the internal audit committee are prescribed, according to its supervisory role in the activities of an economic entity. The role of the internal auditor and its interaction with external auditors who carry out control measures are described, arguments are given about internal cooperation between the board of directors, the internal audit committee and the executive management of an economic entity in relation to the control system.