Development of Internal Audit

  • Aigerim LAMBEKOVA Narxoz University, Almaty, Kazakhstan
  • Aliya NURGALIEVA Narxoz University, Almaty, Kazakhstan
  • Elmira SYZDYKOVA Narxoz University, Almaty, Kazakhstan
  • Gaukhar ZHANIBEKOVA Narxoz University, Almaty, Kazakhstan
  • Josef AFF Vienna University of Economics and Business, Vienna, Austria

Abstract

The internal audit service is not just a world trend, but an extreme necessity in the face of actively developing and more complicated economic relations. The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan. It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations. The article develops the initial conceptual formulation and internal audit, audits and controls to improve the rationality of economic activity and related control measures.

References

[1] Mathews, C., Cooper, B. 1993. A profile of Internal Audit in Australia. 432.
[2] McInnes, W. 1993. Auditing into the 21st Century Research Committee of the Institute of Chartered Accountants in Scotland. 235.
[3] Gill, G., Cosserat, G. 1993. Modern auditing in Australia. 336.
[4] Beckmerhagen, I., Berg, H. 2004. On the effectiveness of quality management system audits, 16(1): 14-25.
[5] Dittenhofer, M. 2001. Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16(8): 443-450.
[6] Dittenhofer, M. 2001. Performance auditing in governments. Managerial Auditing Journal, 16(8), 438-442.
[7] Fadzil, F., Haron, H. 2005. Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8): 844 – 866.
[8] Moeller, R. 2009. Brink's modern internal auditing. A common body of knowledge. 235.
[9] Thompson, K. 1996. Performance auditing: what is it. The Government Accountants Journal, 45(1): 14-24.
[10] Khemakhe, J. 2001. Integral auditing. International Journal of Government Auditing, 28(2): 6-9.
[11] Miller, J. 2005. Experiences of academic unit reorganization: Organizational identity and identification in organizational change. Review of Higher Education, 28(4): 597-619.
Published
2018-09-04
How to Cite
LAMBEKOVA, Aigerim et al. Development of Internal Audit. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 8, p. 2483-2489, sep. 2018. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/2211>. Date accessed: 23 sep. 2021. doi: https://doi.org/10.14505//jarle.v8.8(30).19.