??????????? ??????????? ?????? ???????????? ?????? ?? ????????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ??????????? ?????? ???????????? ?????? ?? ????????????
Features of the organizationof the internal auditat the company |
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| Creator |
?????????, ?.?.
?????????-?????????, ?.?. Nazarenko, T.P. Sergienko-Berdyukova, L.V. |
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| Subject |
?????????? ?????
?????? ???????????? ?????? ?????????? ????????? ?????????? ???????? internal audit internal audit service outsourcing kosorsing internal control |
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| Description |
???????????? ???????????? ???????????? ?????? ?? ????????????. ????????? ????? ????????? ?????? ???????????? ??????, ??? ?????? ????? ????????? ??????????? ?????????? ????? ?????? ??????????, ? ????? ?????????? ??????? ??????????? ???????????? ?????? ?? ????????? ?????? ?? ??????? ?? ?????????. ????????????? ?????? ??????????? ??????? ?????? ???????????? ?????? ? ??????????? ???????????? ???????????, ?? ????? ???????????? ?????????? ??????????. ????????????? ?????? ??????????? ??????? ?????? ???????????? ?????? ??? ???????????, ??? ????? ??????? ????????, ????? ?? ???? ?????????? ?????????? ???????, ??? ???? ?????? ???????????? ?????? ????????????????? ????????????? ?????????? ????, ??, ? ???? ?????, ??????????? ?????????? ???????? ????????? ?????????? ??????????? ?????? ?????????? ? ????????????? ?? ????????????. ??????????? ??????????? ???????, ??????????? ??????? ?? ??????????? ?????????, ??????????? ?? ?????? ?????? ? ?????? ???????????? ??????. ?????????, ?? ? ??????? ??????????? ??????? ??????????? ?????? ???????????? ?????? ???????????? ?????????????, ?? ?????? ?????? ????????, ??? ???? ?????????. ?????, ?? ????????, ??????????? ????????? ? ??????????? ?????? ???????????? ?????? ???????????? ???????? ?? ???????? ?????????? ???????, ?? ????????? ?????????? ???????? ?? ?????????? ?????????? ????????. The necessity of internal audit in the enterprise. Defined stages of the internal audit that will allow business owners to form the composition of the unit, and considered ways of internal audit and the estimation of their strengths and weaknesses. The model's own internal audit service allowing for the companies that have separate structural units. The model's own internal audit service for businesses that have subsidiaries, branches or other structural economic unit in which the internal audit function reports directly to the Supervisory Board, which, in turn, will ensure compliance with the basic elements of effective organization of the unit - objectivity and independence. Found no single, correct approach to the structure, size and recruitment in the internal audit. Determined that in each case the number of the internal audit determined individually based on different factors stated. However, today, most of the structure and size of the internal audit determined considering the size of the allocated budget, which makes the problem not take account of the factors. |
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| Date |
2016-04-26T07:22:32Z
2016-04-26T07:22:32Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3083
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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