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Aspects of effectiveness of the Internal Audit Service formation


Lyubovy Tovsultanova
(about the author)

Tovsultanova Lyubovy Gilyanievna – Postgraduate student, Moscow State University of Economics, Statistics and Informatics, Senior Lecturer of the Chair of Tax and Tax Assessment, Grozny State Oil Technical University

Published in:
Russian Journal of Entrepreneurship
– № 9 / May, 2014



Keywords: compulsory audit, internal audit, Internal Audit Service, voluntary audit


Citation:
Lyubovy Tovsultanova (2014). Aspects of effectiveness of the Internal Audit Service formation. Russian Journal of Entrepreneurship, 15(9), 12-19. — url: http://bgscience.ru/com/lib/4656


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Abstract:

The article is dedicated to the problem of expedience of Internal Audit Service establishment at an enterprise. The objects of internal audit including targets, tasks, auditors, etc. are identified in the given article. The results of the comparative analysis of internal and external, compulsory and voluntary audit are provided in this paper. The factors contributing to the development of internal audit are pointed out; the advantages of its organization by market participants are formulated.







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