Home  Journals  International Accounting  16(262) - 2013 April

Features of internal audit of non-current assets ship repair enterprises

Available online: 24 April 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

The role of internal audit in fixed assets management information providing at the example of the ship repair branch is substantiated. The sequence of risk-based internal audit of shift-lifting hydraulic engineering constructions is proposed. It is offered to classify all risks into groups: a) external, b) internal which depend on specific use of such objects; c) internal which don't depend on specific use of such objects.

Keywords: internal audit, risk management, non-current assets, ship-repair enterprises

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

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