DEVELOPMENT OF THE BASIC STAGES OF PERFORMANCE AUDIT OF THE INTERNAL CONTROL SYSTEM OF THE CLIENT
Journal: AUDITOR
Volume 3 № 5
, 2017
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Vyatka State Agrotechnological University
(Department of Accounting and Finance, Assistant Professor)
Kirov, Kirov, Russian Federation
Kirov, Kirov, Russian Federation
Type:
Article
Pages:
from 10
to 17
Status:
Published
Received:
22.05.2017
Accepted:
31.05.2017
Published:
31.05.2017
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
system of internal control, audit, control environment, risk assessment process, information system, control actions, monitoring of controls.
Abstract (English):
In this article the author’s methodology of performance audit of the internal control system of the client based on an in-depth study of its constituent elements is off ered. Th e author’s technique adds the package of working documentation of the auditor which can be used as an application to the appropriate internal company standard.
In this article the author’s methodology of performance audit of the internal control system of the client based on an in-depth study of its constituent elements is off ered. Th e author’s technique adds the package of working documentation of the auditor which can be used as an application to the appropriate internal company standard.
Keywords:
system of internal control, audit, control environment, risk assessment process, information system, control actions, monitoring of controls.
system of internal control, audit, control environment, risk assessment process, information system, control actions, monitoring of controls.
Эффективность системы внутреннего контроля является ключевым признаком стабильности и надежности деятельности экономического субъекта.
1. Federal'nyy zakon ot 30 dekabrya 2008 g. № 307-FZ «Ob auditorskoy deyatel'nosti» [Elektronnyy resurs]. - URL: http://www.consultant.ru/cons_doc_LAW_83311/
2. Pravilo (standart) auditorskoy deyatel'nosti № 8 «Ponimanie deyatel'nosti audiruemogo lica, sredy, v kotoroy ona osuschestvlyaetsya, i ocenka riskov suschestvennogo iskazheniya audiruemoy finansovoy (buhgalterskoy) otchetnosti»: Postanovlenie Pravitel'stva Rossiyskoy Federacii № 863 ot 19 noyabrya 2008 g. [Elektronnyy resurs]. - URL: http://www.consultant.ru/document/cons_doc_LAW_82155/
