THE PRINCIPLES OF ORGANIZING THE INTERNAL AUDIT SYSTEM IN A MARKET ECONOMY

DOI: 10.36871/ek.up.p.r.2021.02.02.019
UDC 657.6, 338.242

Authors

L. M. KORCHAGINA,
Senior Lecturer of the Department of Accounting and Taxation, Russian Economic University named after G. V. Plekhanov, Moscow, Russia

Abstract

This article deals with the issues related to the organization of the internal audit service, which allows to assess the effectiveness of control and management systems that exist in the organization, as well as to determine the factors that hinder the achievement of the goals and development of the company. The article examines the principles of the organization of the internal audit system in companies, as well as reveals the factors that affect the effectiveness of the internal audit service.

Keywords

internal audit, efficiency, auditor, control system, centralized approach, decentralized struc-ture, audit committee, service level.