from 01.01.1999 until now
Ulyanovsk, Russian Federation
student
In modern business conditions, when the digital economy dictates its transformation conditions, the process of functioning and regulation of economic entities is tightened, audit ceases to be just an instrument of control. The study confirms the importance of internal audit as the main strategy for managing the risks of financial and economic activities. The authors made an attempt to answer an urgent question, which is more profitable for the enterprise, internal or external audit. It has been proven that there is no definite answer to this question, since the choice of the type of audit depends on many factors and needs. Objectives, stages and modern features of internal audit are considered. A comparative analysis of the performance of its own internal audit service and the involvement of an external audit company is presented. The practical significance of the conclusions extends to organizations of various industries and forms of ownership. The results of the study emphasize the importance of an integrated approach to the organization of internal audit to reduce the financial risks of activities and ensure the sustainable development of the business entity.
audit, vnutrenniy audit, vneshniy audit, vnutrenniy auditor, sistema vnutrennego kontrolya, sluzhba vnutrennego audita, ocenka riskov, kontrol'nye procedury
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