The Normative-Legal Provision of Internal Audit: National Experience and World Practice
| Autor: | Krutova Anzhelika S., Semenets Alina O. |
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| Jazyk: | English<br />Russian<br />Ukrainian |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Bìznes Inform, Vol 12, Iss 491, Pp 309-316 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2222-4459 2311-116X |
| Popis: | The article is aimed at systematizing the shortcomings of the national normative provision of internal audit (IA) and developing directions of their elimination with attention to the international experience of its regulation by implementation of related global developments in the national legal field. The structure of normative-legal provision of internal audit in Ukraine is proposed, consisting of four levels, with three macro-levels (international, national and sectoral) and one micro-level (corporate). Correspondence of the structure of both International and National Internal audit standards is identified. It is proved that for formation of an efficient internal audit service at enterprise the duly developed system of internal regulations of audit activity acquires paramount importance, that in the proposed structure of the normative-legal provision of internal audit corresponds to the micro-level. Expediency of formation of the normative-legal provision of internal audit of the corporate level is substantiated. The directions of further improvement of the normative-legal provision of the internal audit in Ukraine are presented. |
| Databáze: | Directory of Open Access Journals |
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