Actual Problems of Development and Standardization of Internal Audit in Russia

DOI

10.2991/aebmr.k.200114.047How to use a DOI?

Keywords

internal audit, internal audit standards

Abstract

Based on a systematic study of the key problems of development and standardization of internal audit in Russia, the article highlights the key factors of the need to develop internal audit in modern economic conditions and proves the need to introduce internal audit in the practice of economic activity of organizations. Based on the study of existing approaches to the standardization of internal audit, existing both in modern economic science and implemented in practice, they are critically analyzed in terms of classification and an author’s chart of the organizational stages of development and approval of the organization’s internal audit standards is proposed, which is universal for any organization subject to the conditions for developing internal audit standards, taking into account compliance with applicable laws Islands, audit efficiency and credibility.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - O.L. Taran
AU  - S.Yu. Soboleva
AU  - V.N. Orobinskaya
PY  - 2020
DA  - 2020/01/18
TI  - Actual Problems of Development and Standardization of Internal Audit in Russia
BT  - Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
PB  - Atlantis Press
SP  - 202
EP  - 206
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200114.047
DO  - 10.2991/aebmr.k.200114.047
ID  - Taran2020
ER  -