Development of Internal Audit
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
[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.
The Copyright Transfer Form to ASERS Publishing (The Publisher)
This form refers to the manuscript, which an author(s) was accepted for publication and was signed by all the authors.
The undersigned Author(s) of the above-mentioned Paper here transfer any and all copyright-rights in and to The Paper to The Publisher. The Author(s) warrants that The Paper is based on their original work and that the undersigned has the power and authority to make and execute this assignment. It is the author's responsibility to obtain written permission to quote material that has been previously published in any form. The Publisher recognizes the retained rights noted below and grants to the above authors and employers for whom the work performed royalty-free permission to reuse their materials below. Authors may reuse all or portions of the above Paper in other works, excepting the publication of the paper in the same form. Authors may reproduce or authorize others to reproduce the above Paper for the Author's personal use or for internal company use, provided that the source and The Publisher copyright notice are mentioned, that the copies are not used in any way that implies The Publisher endorsement of a product or service of an employer, and that the copies are not offered for sale as such. Authors are permitted to grant third party requests for reprinting, republishing or other types of reuse. The Authors may make limited distribution of all or portions of the above Paper prior to publication if they inform The Publisher of the nature and extent of such limited distribution prior there to. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in The Paper. This agreement becomes null and void if and only if the above paper is not accepted and published by The Publisher, or is with drawn by the author(s) before acceptance by the Publisher.