Ulyanovsk, Russian Federation
student
In conditions of market instability, business entities seek to minimize the cost of control procedures. Duplication of internal and external audit powers leads to unjustified costs. If the organization has an internal audit service, in accordance with ISA 610 "Use of the work of internal auditors," then it is possible to interact with external audits. As practice shows, the external auditor maintains independence and relies on the results of the internal audit system. The problem of how to use the results of the work of internal auditors to reduce the complexity and cost of a mandatory external audit, without sacrificing the quality of the audit, comes to the fore. All of the above confirms the need to identify positive and negative aspects of the joint work of the two audits, delimiting their areas of responsibility in order to minimize audit risk.
audit, internal audit, external audit, audit, internal control system, control information, responsibility, independence
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