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DEVELOPMENT OF INTERNAL AUDIT METHODOLOGY

Aktualʹni problemy ekonomiky, 2015-04 (166), p.389 [Peer Reviewed Journal]

Copyright Natsional'na Akademiya Upravlinnya / National Academy of Management 2015 ;ISSN: 1993-6788

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  • Title:
    DEVELOPMENT OF INTERNAL AUDIT METHODOLOGY
  • Author: Smetanko, Oleksandr V
  • Subjects: Audits ; Internal auditing ; Joint stock companies ; Methods ; Risk management ; Studies
  • Is Part Of: Aktualʹni problemy ekonomiky, 2015-04 (166), p.389
  • Description: This article provides a rationale for the methodological scheme and the process model of internal audit in terms of the orientation of the system of corporate management of a joint stock company on decision-making under uncertainty and risk. The methodological model of internal audit has been elaborated in accordance with its stages, methods and aspects. The key directions in the development of the internal audit methodology are determined.
  • Publisher: Kiev: Natsional'na Akademiya Upravlinnya / National Academy of Management
  • Language: Russian
  • Identifier: ISSN: 1993-6788
  • Source: ProQuest Central
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