Classification of types of internal audit: state and development
https://doi.org/10.34020/2073-6495-2022-3-087-101
Abstract
The object of theoretical understanding of the typology of internal audit is often experience in control and audit activities, which has both a positive and a negative aspect. Based on international practice, an analysis of various approaches to identifying types of internal audit was carried out, an assessment was made of the completeness of the content of its types, new classification features were introduced to identify the types of internal audit, taking into account objective and subjective factors, which contributes to the disclosure of the essence, meaning, role, functions and responsibility internal audit before society.
About the Author
S. A. Danilkova
Belarusian State Economic University
Belarus
Belarus
Danilkova Svetlana A. – Candidate of Economic Sciences, Associate Professor, Department of Finance
Minsk
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Review
For citations:
Danilkova S.A. Classification of types of internal audit: state and development. Vestnik NSUEM. 2022;(3):87-101. (In Russ.) https://doi.org/10.34020/2073-6495-2022-3-087-101
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