Доверие как фактор оптимизации взаимодействия внутреннего и внешнего аудита

Abstract

The article presents a study of the practice of the external auditor's trust in the results of internal audit based on the analysis of the results of interviewing representatives of seven companies for which an audit of accounting (financial) statements is mandatory. Among the interviewees are the heads of the internal audit service, auditors of audit organizations, and the executive director. Based on the results of the analysis, metadata was established that defines the cases of companies with a greater or lesser degree of trust. The conceptual indicators were: interaction between internal and external auditors, the status and value of internal audit, the competence of the internal auditor, the use of direct assistance from internal audit, duplication of audit work and audit methodology