Internal Audit System of Autonomous Institution
Abstract
There is increasing interest of economic entities management in effective and proper functioning of the internal control system under current conditions. As for autonomous institutions, complex study of theoretical and practical issues of organization of the internal control system is practically non-existent. The article examines the internal audit system of the autonomous institution in the field of culture of Novosibirsk: theoretical aspects of internal audit are examined, specifics of control in autonomous institutions are revealed; typical issues, accompanying internal audit process of the autonomous institution are defined; methodic component of internal control is considered.
About the Authors
A. M. Vyzhitovich
Novosibirsk State University of Economics and Management
Russian Federation
Vyzhitovich Alexander M. - PhD in Economics, Associate Professor, Department of Public Finance
Russian Federation
Vyzhitovich Alexander M. - PhD in Economics, Associate Professor, Department of Public Finance
E. A. Skorlygina
Novosibirsk State Museum of Local Lore
Russian Federation
Russian Federation
Skorlygina Ekaterina A. - Student NSUEM
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Review
For citations:
Vyzhitovich A.M., Skorlygina E.A. Internal Audit System of Autonomous Institution. Vestnik NSUEM. 2018;(1):122-130. (In Russ.)
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