Internal Audit: Analysis of the Problematics and the Organization at the Enterprise
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 2
Abstract
Internal audit today is a quite contradictory phenomenon. On the one hand, its relevance needs no explanation, on the other — there are still a lot of problems and shortcomings in the internal audit that attract the close attention of scientists. The aim of the study is to analyze the problems and the organization of the internal audit service in modern scientific researches. Considering the material stated, it may be noted that the main problems in the area of internal audit include: insufficient methodical, organizational and methodological guides or their complete absence (in some aspects); lack of regulatory and legal framework and inefficiency of the prevailing one; an insufficient number of qualified specialists in internal audit and lack of experience in audit activity; an insufficient number or a complete lack of standard forms of documents on internal audit; insufficient information provision and a low degree of automation of the internal audit process. On the subject of internal audit at the enterprise it should be noted that two sections require consideration: general questions, to which the author attributes the advantages and disadvantages, as well as the principles and objectives of internal audit; organizational and methodological questions, to which the author attributes: the steps of the implementation of internal audit, stages of organization of the internal audit department, the content of the provisions on the internal audit functions of the internal audit department, specifics of the definition of tasks of the internal audit department, the rational structure of the internal audit department, the database of internal audit, the sources of audit evidence at conducting the internal audit, the content of the auditor's report.
Authors and Affiliations
Volodymyr Malikov
Keywords
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