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The essence and place of the internal audit in the corporate management of a joint stock company

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Author(s): Oleksandr Smetanko

Journal: Socìalʹno-ekonomìčnì Problemì ì Deržava
ISSN 2223-3822

Volume: 8;
Issue: 1;
Start page: 247;
Date: 2013;
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Keywords: interior audit | service of internal audit | internal auditor | risk | risk management

ABSTRACT
The issues related to the revelation of the essence of the internal audit and their places in the corporate management of a joint stock company are raised in the article. The system analysis of the economic literature was conducted, based on which the author’s own point of view on the definition of the internal audit and its treatment in a special economic literature and legal acts of Ukraine is emphasized.The author’s approach to the identification of the internal audit according to the characteristics, based on which it is possible to determine its place in the system of the corporate management, is adduced in the article.Grounded on the research results, a definition of the internal audit is given, allowing to reveal its essence, place and role in the system of corporate management. The definition, proposed in the article, may become the basis of a scientific knowledge on which the internal audit, as a kind of a practical activity, can receive its scientific justification
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