ACTUAL PROBLEMS OF INTERNAL AUDIT IN CONDITIONS OF ADAPTATION TO INTERNATIONAL STANDARDS
Journal Title: Бізнес-навігатор - Year 2018, Vol 4, Issue 47
Abstract
The essence of internal audit as a component of internal control identified the main direction as the solution of the internal audit. The concept of a risk-based approach in the practice of internal audit and its practical application is considered. It reveals and justifies possible directions of prospective development of audit in Libya with consideration of the process of transition of economic subjects to international standards of financial reporting.
Authors and Affiliations
N. S. Akimova, Aswaye Azaden
Keywords
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