Development of Internal Audit

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 corr...

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Bibliographic Details
Published in:Journal of advanced research in law and economics 2017, Vol.VIII (30), p.2483-2489
Main Authors: Lambekova, Aigerim, Nurgalieva, Aliya, Syzdykova, Elmira, Zhanibekova, Gaukhar, Aff, Josef
Format: Article
Language:English
Subjects:
Business Economy / Management
Economy
Online Access:Get full text
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Summary: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 theinitial conceptual formulation and internal audit, audits and controls to improve the rationality of economic activity and related control measures.
ISSN:2068-696X
2068-696X