Evolution of the concepts of internal control in accounting and their impact on auditing standards
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 64
Abstract
The aim of this paper is to review the world's most important concepts of internal control and their impact on the evolution of auditing standards and standards of internal control. The study highlights the changing approach to the design of internal controls in accounting systems. The structure of the internal control system presented in this paper can be useful to mangers in designing internal control systems, to external auditors in reviewing the financial statements and to internal auditors in the process of financial audit and operational audit. The analysis presented in this study is based on a review of literature, legislative acts, and standards of auditing and internal control.
Authors and Affiliations
Elżbieta Szczepankiewicz
Keywords
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