??????????? ??????? ??????????? ?????? (????????) ? ???????? ?????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ??????? ??????????? ?????? (????????) ? ???????? ?????????
Organization of internal audit (control) in museum institutions |
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| Creator |
?????????, ?.?.
Kovalenko, O.V. |
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| Subject |
?????????? ????? (????????)
????????? ?????????? ???????? ????????????? ????????? ??????? ???????? ??????????? ?????????? ?????? ???????????? ?????? internal audit (control) the state financial control organizational structure museum establishment auditing internal audit |
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| Description |
????????? ??????? ??????????? ??????? ???????????? ?????? (????????), ?? ???????? ? ???????? ????????, ? ??????? ?????? ?????????-????????????? ??????????. ?????????? ??????????? ????????? ?????? ???????????? ??????. ????? ? ?????? ???????????? ?????????? ???????? ??????????? ???????????? ?????? (????????) ? ???????? ?????????. ?? ????????? ????? ??????? ?????? ?????? ????????? ??????? ? ??????? ? ???????????? ?????????????, ?????? ?????? ?? ??????? ?????????? ? ??????????? ??????????-?????????? ??????????? ???????? ???????. ???? ? ?????? ?????????? ??????? ??????? ?? ???????, ?????????? ??? ???????????? ????????, ? ????? ??? ????, ?????????? ??? ?????????? ?????? ?? ?????????? ???????? ???????? ????????. ?????????? ??????? ????????????, ?? ? ?????? ???????? ? ?????????? ????????? ?????????? ????????? ?????????. ???????? ?????? ????????? ???????????? ????????? ?? ?????????? ????? ????????? ???????? ? ???????????? ?????????? ?????????, ? ???? ????? ???? ???????? ??????? ???????. ???????????? ???? ?? ???????? ?????????????? ??????????, ???? ??? ?????????? ? ????? ?????????? ????????? ???????????? ??????, ? ???? ? ????????? ??? ?????????? ???????????? ?????? (????????) ? ???????? ?????????. Represented order of organization of the internal audit (control), which is established in a museum institution, in the audit of financial and economic activity. Features of the establishment of internal audit. Also in the paper the international practice of organazing internal audit (control) in museum institutions. At present there is a fairly significant number of problems due to lack of skills, education and experience of managers and staff of audit departments of the museum institutions. Therefore, the article is a list of qualities and skills required for the internal auditor, as well as a number of conditions necessarys for training and raising the prestige of the profession. The question of certification, which is very important in shaping the human resource capacity of government auditors. International experience has shown the need to adopt the strategy at the state level training and certification of internal auditors, which are major issues. Presented by one of the main organizational documents, which must be guided in its activities internal audit unit ? namely, Regulations on internal audit (control) in museum institutions. |
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| Date |
2016-04-26T09:14:41Z
2016-04-26T09:14:41Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3103
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
????
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