THE CONCEPT OF «INTERNAL AUDIT QUALITY» AND ITS PRACTICAL CHARACTERISTICS

DOI 10.32651/243-35

Issue № 3, 2024, article № 5, pages 35-44

Section: Problems of efficient management

Language: Russian

Original language title: ПОНЯТИЕ «КАЧЕСТВО ВНУТРЕННЕГО АУДИТА» И ЕГО ПРАКТИЧЕСКИЕ ХАРАКТЕРИСТИКИ

Keywords: AUDIT QUALITY, STANDARDIZED AUDIT RULES, AUDIT STANDARDS, RISK MANAGEMENT IN AUDIT, THE CONCEPT OF «AUDIT-CONTROL», DIGITALIZATION

Abstract: The article presents the author's understanding of the issue of the quality of internal audit, taking into account the industry specifics of the audited objects (industry – agro-industrial complex), suggests criteria based on which it is possible to form an idea of the quality not so much of the standardized internal audit itself, but rather of the quality of the audit study conducted in relation to a specific object, the condition of which reflects the audited reporting both external and external and internal. The authors systematized the standard principles, the implementation of which ensures the functionality of the internal audit control system and the achievement of the purpose of specific inspections, determined their composition and significance in the methodology of accounting, audit and control, formalized in the relevant Federal laws and standards of the Russian Federation. It is concluded that internal audit as a link of internal control should be perceived as the most important functional element of the corporate management system.

Authors: Rogulenko Tatiana Mikhailovna, Bodiako Anna Vladimirovna, Ponomareva Svetlana Valerevna