Quality Control of Internal Audit of Enterprises in Terms of Eurointegration Processes
Journal Title: Бізнес Інформ - Year 2015, Vol 7, Issue 0
Abstract
In the context of globalization and integration into the world economic space, deepening of market reforms and overcoming the consequences of the financial-economic crisis, the Ukrainian economy development requires improving the quality of information and analytical support to enterprises, which reinforces the importance of effective internal auditing to improve the reliability of its results in economic activities. To this end, the article discusses the theoretic-methodological fundamentals of system for quality control of audit services through the prism of: strategic and tactical aspects of the general quality control of internal audit; issues of evaluating the quality in application of professional standards; tasks of monitoring (control) the internal audit procedures and measures aimed at its implementation; performance indicators for internal audit; organizational aspects of the preparatory process and the adoption of auditing decisions; proposals to support the system for quality control of internal audit at the appropriate level.
Authors and Affiliations
Myhaylo Luchko, Nataliia Pylypchuk
Keywords
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