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Основанный на риске внутренний аудит современное направление развития внутреннего аудита

Новоселов Илья Викторович-2009-01-01-CyberLeninK (CyberLeninka)
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TL;DRAbstract

In this article the author examines three fundamental stages of internal auditing development: confirming, system-oriented and risk-based internal auditing. Changes in official internal auditing definition of The International Institute of Internal Auditors are analyzed. In addition, the author examines main definitions of risk-based internal auditing and points out basic principles of system-oriented and riskbased auditing.

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In this article the author examines three fundamental stages of internal auditing development: confirming, system-oriented and risk-based internal auditing. Changes in official internal auditing definition of The International Institute of Internal Auditors are analyzed. In addition, the author examines main definitions of risk-based internal auditing and points out basic principles of system-oriented and riskbased auditing.

Keywords

Internal auditInternal controlAuditOperational auditingBusinessAccountingJoint audit

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