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Development of Internal Audit
Development of Internal Audit

Author(s): Aigerim Lambekova, Aliya NURGALIEVA, Elmira Syzdykova, Gaukhar Zhanibekova, Josef Aff
Subject(s): Economy, Business Economy / Management
Published by: ASERS Publishing
Keywords: audit; internal audit; development; mechanism;

Summary/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 theinitial conceptual formulation and internal audit, audits and controls to improve the rationality of economic activity and related control measures.

  • Issue Year: VIII/2017
  • Issue No: 30
  • Page Range: 2483-2489
  • Page Count: 7
  • Language: English