Conceptual model of organizationally-methodical providing of internal audit of income

Nataliia Mykolaivna Pylypchuk


Abstract


The purpose of the article is to investigate the elements of organizationally methodical support of internal audit from main activityincome.

As a result of research the system of criteria of functioning of the system of internal audit was offered, that will enable to apply key requirements to effective activity and to strengthen authenticity of account and transparency of information of subject of enterprise.

The prospects for further research in this direction is to develop an effective system of internal audit from main activity income and strengthening of competitiveness of enterprise in the conditions of economic crisis


Keywords


internal audit; income; control; auditing; main activity; conceptual model

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References


Sotnikova L. V. (2005). Assessment of the state of internal audit. Moscow: UNITI-DANA.

Sonin A. S. (2011). Internal audit as an important part of the company's management. Retrieved from : http://www.iia-ru.ru.

International auditing, assurance, and ethics pronouncements. (2007). Kyiv: Status.


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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