International experience of internal audit legal regulation
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 4, Issue 89
Abstract
Annotation. The purpose of the paper is to study the peculiarities of internal audit legal regulation at the world level with purpose of implementation of the best practices in national practice. Methodology of research. Achievement of the goal set in the article is carried out with the help of general scientific and special methods of research, namely: dialectical approach, analysis and synthesis, systematization and generalization. Findings. The peculiarities of internal audit regulatory and legal regulation on the world level are analyzed. The state of implementation of legislative and other normative requirements concerning internal audit in the practice of institutional units activity in different regions of the world is investigated. The results of the study of the experience of introduction and functioning of the audit committees in some countries of the world and prospects of using international legal acts as a framework for the formation of normative and legal support of internal audit at the national level are presented. Practical value is to determine the prospects for improving domestic legislation on legal internal audit regulation through the implementation of advanced world experience.
Authors and Affiliations
А. Semenets
Keywords
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