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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Development of Internal Audit in Ukraine: Organization and Methods |
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| Creator |
???????, ?.?.
Filozop, O.V. |
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| Subject |
?????????? ?????
?????????? ???????? ???????????? ?????????? ?????????? ??????????? ???????????? ?????? ?????? ??????????? ???????????? ?????? ???????? ?? ???????????? ???????????? ???????? ?????? ???????????? ?????? internal audit internal control corporate management normative regulation of internal audit model of internal audit profession and qualification of internal auditor quality of internal audit |
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| Description |
? ?????????? ???????????? ?????????? ?? ?????????????-????????? ??????? ?????????? ???????????? ?????? ? ????? ???????? ?????????? ???????????? ?????????? ???????????. ???????? ?????????? ???? ???????????? ?????? ? ???????? ?????? ?????????????? ?? ????????? ???????????? ?????? ???????????? ?????? ?? ???????????? ????????. ????????? ????????, ??????? ?? ???????? ???????????? ??????, ?????????? ?? ???? ??????????? ?????????? ??? ???????????? ????????, ??????????? ?? ???????? ??????????? ??????? ?? ??????? ????????????? ????. ?????????? ?????? ??????????? ???????????? ??????, ??? ??????? ????????????? ?? ??????????????? ??? ?????????? ??????? ???????????? ??????. ?????????? ?????????? ????????? ? ??????????? ???????????? ?????? ? ????? ???????????? ?? ? ?????????? ?????????? ???????????. ?????????? ?? ?????????? ???????? ??????? ???????????? ?????? ????????????? ???????? ?????????? ???????????? ?????? ?? ???????? ????????? ???????????? ??????. ????????? ?????? ?? ???????? ??????????? ?????, ? ????? ????????? ?? ?????????? ?????? ???????? ??????? ?????????? ???????????? ?????????? ?????????, ????????????? ????????? ?? ????????????????. ????????????? ????????? ???????????? ???????? ?????? ???????????? ??????. Theoretical, organizational and methodical issues of carrying out audit aimed at improving the efficiency of enterprise?s activity have been grounded in the dissertation thesis. Characteristic features of internal audit under present day economic conditions have been revealed. Identification of the concepts ?internal audit? and ?internal control? has been carried out as well as their demarcation in the control activity of an enterprise has been made. Objects, subjects and objectives of internal audit have been determined, in accordance to which the set of actions made by internal auditor has been specified, directed towards the development of complex measures on protecting corporate rights. Model of internal audit organization has been developed, which comprises interconnections and subordination between the elements of internal audit system. Administrative documents on regulating internal audit aimed at their usage in enterprise?s practical activity have been worked out. According to the specified list of objectives of internal audit methods of carrying out internal audit according to the separate directions of internal audit have been suggested. Requirements and components of professional ethics as well as procedures of their forming by developing the order of internal auditors? refresher training have been revealed. Methodic support of control over the quality of internal audit has been suggested. |
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| Date |
2016-02-18T09:53:42Z
2016-02-18T09:53:42Z 2010 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1058
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| Language |
uk
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| Relation |
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| Publisher |
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