CLASSIFICATION AND CHARACTERISTICS OF THE INTERNAL AUDIT PRINCIPLES

The modern requirements to the risk-oriented internal audit necessitate establishment of an internal audit service integrated into the JSC corporate management structure. The service should focus on the provision of advice, independent and objective warranties aimed at improving the efficiency of th...

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Bibliographic Details
Main Author: A. V. Smetanko
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2017-10-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/38