The Scientific-Methodical Approach to Integration of the Internal Audit into the System of Financial Security of Economic Entities
Journal Title: Бізнес Інформ - Year 2016, Vol 9, Issue
Abstract
The article is aimed at substantiation of the scientific-methodical approach to integration of the internal audit into the system for financial security of economic entities, allowing to diagnose threats to their financial security and contributing to the economical, effective and efficient management of public finances. The author’s position regarding the feasibility of implementing internal audit with the purpose of providing financial security at the enterprises of the public and communal sectors (the vast majority of which are using a system of corporate governance) has been defined. The scientific-methodical approach to integration of the internal audit into the system of financial security has been proposed. Prospect for further research in this direction will be a substantiation of methodical recommendations on integration of the internal audit into activities of economic entities, according to their level of financial security for an optimization of financial flows of the latter as well improving the management of public finances.
Authors and Affiliations
Nataliia Vladimirova
Keywords
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