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International Accounting
 

Development of methodical approaches to estimating quality of activity of internal control subjects: application of qualimetric methods

Vol. 15, Iss. 42, NOVEMBER 2012

Available online: 14 November 2012

Subject Heading: Foreign experience

JEL Classification: 

Belik V.D. PhD in Economics, Head of department "Control and Revision", Chief Inspector, JSC "Krymgaz", Ukraine
vadimbelik@mail.ru

Skakun L.S. PhD in Economics, Associate Professor of department "Analysis and Statistics", the Zhytomyr State Technological University, Ukraine
luda_skakyn@meta.ua

In the article the main methodical approaches to an assessment of quality of activity of subjects of internal control are analyzed, their advantages and shortcomings are defined. Expediency of use of qualimetric methods in the process of assessing the quality of the activity of the internal control is proved.

Keywords: internal control, system of quality control, estimation of quality, qualimetric methods

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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