monograph / M.F. Safonova, N.G. Danileyko, K.N. Derevyanko. - M .: Publishing house "SCIENTIFIC LIBRARY", 2015. - 172 p.
ISBN 978-5-906660-65-7
Internal and external control are the most important infrastructure element, ensuring the quality and reliability of the accounting (financial) statements of enterprises and organizations, and, therefore, a means of increasing the level of trust for internal and external users in this reporting. Therefore, in modern conditions of reforming the legislation on accounting, auditing, a greater commitment of business owners to a risk-based approach, the role of specialists with knowledge and skills in the field of theory, technology and methodology of internal and external audit is increasing in the setting and functioning of accounting and internal control systems. The materials of the publication are intended for students studying in the field of Economics (bachelor's and master's degrees), full-time and part-time forms of training, and are also recommended for advanced training of practicing specialists in the fields of accounting, analysis, audit.
