The impact of the audit organization’s internal control system on its performance

UDC 338.4

Authors

Amerslanova A.N.

Abstract

The article considers the influence of the internal control system of the audit organization on the effectiveness of its activities. In this aspect, issues related to the regulatory regulation of the organization of the internal control system of audit organizations in the Russian Federation are considered, its main elements are identified. The necessity of automation of the internal control system is substantiated and the benefits of using specialized software products are determined. The relationship between the effectiveness of the internal control system of the audit organization and the results of evaluating the effectiveness of its activities is substantiated.

Keywords

audit, audit organization, internal control system, efficiency, effectiveness of the audit organization, elements of the internal control system, software product, automation of the internal control system.