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International Accounting

45(243) - 2012 December

Forming and standardization of internal audit in commercial organizations

Vol. 15, Iss. 45, DECEMBER 2012

Available online: 5 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Ostaev Н.Y. PhD in Economics, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy
udtipb@yandex.ru

Kontsevaya S.R. PhD in Economics, Associate Professor of department "Economic Analysis and Audit", the Moscow Agricultural Academy named after K.A. Timiryazev
buh@timacad.ru

Galliamova T.R. PhD in Economics, Associate Professor of department "Auditing and Taxation", the Bashkir State Agrarian University
gal.tanzilya@mail.ru

In the article actual issues of formation of service (department) of internal audit are considered, organizational and methodical aspects of an assessment of efficiency of its functioning in the commercial organizations are defined. The structure and structure of working standards of internal audit is offered.

Keywords: internal audit, evaluation of effectiveness of internal audit, steps in implementation of internal audit performance standards

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

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