INTERNAL AUDIT ENTITY IN MODERN SOCIO-ECONOMIC CONDITIONS

Authors

  • О. O. Osadcha National University of Water and Environmental Engineering, Rivne

DOI:

https://doi.org/10.31713/ve4201826

Keywords:

internal audit, quality of internal audit, audit standards, risks.

Abstract

The article examines the essence of internal audit as an important prerequisite for effective functioning of a business entity. It is determined that internal audit implies ongoing activities of the internal audit service of the enterprise, which can be considered as a separate type of audit services. It is substantiated that internal audit contributes to the value increase of an entity when it is focused on the prevention of adverse events, while providing objective confirmation of the reliability of information and providing insight into the effectiveness and efficiency of risk management, internal control and corporate governance processes. Approaches to planning of internal audit are outlined; its planning scheme is formed. It is determined that the quality of the internal audit of an entity directly depends on the developed standards that determine the features of its organization. The directions of transformation of internal audit in modern socio-economicconditions, namely with the introduction of 5G, are studied.

Author Biography

О. O. Osadcha, National University of Water and Environmental Engineering, Rivne

Doctor of Economics, Assosiate Professor

References

Маліков В. В. Внутрішній аудит: аналіз проблематики та організація на підприємстві. Проблеми економіки, 2015. № 2. С. 147–152.

The Institute of Internal Auditors. Global Advocacy Platform, 2015. URL: http://www.iia.org.ua/wp-content/uploads/2015/04/Global-Advocacy-Platform.pdf (дата звернення 18.08.2018).

Chambers R. 7 Characteristics of the Virtuous Internal Auditor. URL: https://iaonline.theiia.org/blogs/chambers/2019/Pages/7-Characteristics-of-the-Virtuous-Internal-Auditor.aspx (дата звернення 18.08.2018).

Иванов О. Б. Организация внутреннего аудита в компаниях Германии. ЭТАП: экономическая теория, анализ, практика. 2013. Вып.

С. 129–142. 5. Толчинская М. Н. Риско-ориентированный подход в организации службы внутреннего аудита. Фундаментальные исследования, 2015. № 10-3. С. 640–644.

The Institute of Internal Auditors. Global Perspectives And Insights. 5G and the Fourth Industrial Revolution. URL:

https://global.theiia.org/knowledge/Pages/Global-Perspectives-and-Insights.aspx (дата звернення 18.08.2018).

REFERENCES:

Malikov V. V. Vnutrishnii audyt: analiz problematyky ta orhanizatsiia na pidpryiemstvi. Problemy ekonomiky. 2015. № 2. S. 147–152.

The Institute of Internal Auditors. Global Advocacy Platform, 2015. URL: http://www.iia.org.ua/wp-content/uploads/2015/04/Global-Advocacy-Platform.pdf (data zvernennia 18.08.2018).

Chambers R. 7 Characteristics of the Virtuous Internal Auditor. URL: https://iaonline.theiia.org/blogs/chambers/2019/Pages/7-Characteristics-ofthe-Virtuous-Internal-Auditor.aspx (data zvernennia 18.08.2018).

Іvanov O. B. Orhanіzatsіia vnutrenneho audіta v kompanіiakh Hermanіі. ЭTAP: еkonomіcheskaia teorіia, analіz, praktіka. 2013. Vуp. 5. S. 129–142.

Tolchіnskaia M. N. Rіsko-orіentіrovannуi podkhod v orhanіzatsіі sluzhbу vnutrenneho audіta. Fundamentalnуe іssledovanіia, 2015. № 10-3. S. 640–644.

The Institute of Internal Auditors. Global Perspectives And Insights. 5G and the Fourth Industrial Revolution. URL: https://global.theiia.org/knowledge/Pages/Global-Perspectives-and-Insights.aspx (data zvernennia 18.08.2018).

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Статьи