Abstract

The article presents the main definitions of the effectiveness of internal audit. The analysis of the regulatory regulation of the effectiveness of internal audit is carried out. The target effectiveness of internal audit is determined. The constituent elements of the effectiveness of internal audit are given. The evaluation of the specific weights of the relevant elements of the effectiveness of internal audit was carried out. The influence of the indicator “plan implementation” on the target effectiveness of internal audit is shown. The substantiation of the number of sample elements subject to detailed audit procedures is presented. A typical formula for calculating the effectiveness of internal audit for an organization is given.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.