Conceptual Issues of Methodological Support for Synthesis and Implementation of Synergies between the Internal and the External Audit
Journal Title: Бізнес Інформ - Year 2015, Vol 7, Issue 0
Abstract
The article is aimed to highlight some of the conceptual issues of methodological support for synthesis and implementation of synergies between the internal and the external audit. The content and features of methodological support in terms of synergy of two types of audit, when users of information receive data about the presence (or absence) of additional, or the synergetic effect, is disclosed. The emphasis in the article focuses on identifying and assessing for needs of synergy between the internal and the external audit of such economic categories, as «related persons» and «continuity of the enterprise's activity». Explorations were made concerning the possible next steps after receiving and understanding information on results of audit. Bearing in mind, that implementation of results of synergy between the internal and the external audit occurs in two main directions - improving guarantees and reducing the number of risks - ways to reduce the indicated risks and to improve guarantees were studied. Regulations of the International Federation of Accountants, which define how the referred conceptual issues are regulated by the international standards on auditing, were examined and the changes in them were clearly specified. The main manifestations of implementation of synergy between the internal and the external audit were disclosed.
Authors and Affiliations
Karina Nazarova
Keywords
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