STANDARDIZATION OF INTERNAL AUDIT OF TRADING NETWORKS
Journal Title: Причорноморські економічні студії - Year 2018, Vol 30, Issue 2
Abstract
The article highlights the views of domestic and foreign scholars regarding the interpretation of the essence of existing regulations and internal audit standards. The main requirements to the standards of internal audit have been determined. The problems connected with the development and adoption of the internal standards for the functioning of the internal audit system by trading networks are considered. The groupings of standards on the basis of the coverage of all stages of the internal audit process and related facilities are proposed. The main characteristics of the internal audit standards have been determined.
Authors and Affiliations
D. D. Hnatchenko
Keywords
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- EP ID EP658982
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