Morozova E.V.Syktyvkar Forest Institute, filial branch of St. Petersburg State Forestry University named after S.M. Kirov, Syktyvkar, Russian Federation morozovaev@gmail.com
The article deals with the issues of organization and procedures of internal audit when adopting the project of distance learning technologies in the Institutions of Higher Education: methodological foundation of an internal audit planning and conducting; assurance engagement, matter of an assignment and its characteristics; an evaluation criteria and evaluation procedure tasks. The author reveals the nature and the extent of verification procedures according to the selected characteristics of an assurance engagement: an organizational activity aimed at the introduction of distance education system; performed work tangibility; the feasibility of an equipment modernization; the completeness of education materials; merit ratings of operational performance.
Bychkova S.M. Mezhdunarodnye standarty audita [International auditing standards]. St. Petersburg, Piter Publ., 2009, 384 p.
Morozova E.V. Ispol'zovanie auditorskikh standartov pri provedenii vnutrennei proverki podrazdelenii vuza [Using auditing standards in conducting of an internal audit of an Institution of Higher Education]. Auditor, 2012, no. 9, pp. 41–46.
Mezhdunarodnyi standart audita 500 “Auditorskie dokazatel'stva” [International standard on auditing 500 “Audit evidence”]. Available at: Link.
Federal Law “On Accounting” of November 21, 1996 ¹ 129-FZ. (In Russ.)
Letter of the Ministry of Education and Science of the Russian Federation “On the Methodological recommendations for organization of home training for disabled children using distance educational technologies” of December 10, 2012 ¹ 07-832. (In Russ.)
Order of the Ministry of Education and Science of the Russian Federation “On the Use of distance educational technologies” of May 6, 2005 ¹ 137. (In Russ.)
Federal Law “On Education in the Russian Federation” of December 29, 2012 ¹ 273-FZ (revised version of February 03, 2014). (In Russ.)
Order of the Ministry of Finance of the Russian Federation “On Approval of the Federal Auditing Standards and introduction of amendment in the Federal Auditing Standard” of August 16, 2011 ¹ 99n. (In Russ.)
