About discussion issues of internal audit

UDC 35.073.526

Authors

Nazarbekova E.U., Zhoroeva A.M.

Abstract

The article talks about the need for audit methodological developments and the need to identify the target, informational and organizational aspects of listening. The methodological approach chosen in the article involves the development of an audit subject, including the postulates and standards of the organization’s internal audit. Moreover, the system of postulates and standards represents the most important points in the audit process, the value of which largely depends on their reliability and objectivity.

Keywords

Audit, postulates, standards, international standards, accounting, analysis.