Risks of Organizational Forms of Internal Audit, Advantages and Disadvantages of its Architecture

Authors

  • С.А. Данилкова (S.А. Danilkovа), канд. экон. наук, доцент Polessky State University, Pinsk, Republic of Belarus

Keywords:

internal audit service, outsourcing, risk matrix of organizational forms, Audit Committee, internal audit architecture

Abstract

In this paper we study the organizational form of internal audit, including their content and advisability of using developed risk matrix to each of these forms. The author on the basis of international experience and economic literature investigated the approaches to the subordination of the internal audit service and systematized the criteria for their implementation. The existing structures of the internal audit service are investigated, their content, advantages and disadvantages are disclosed. Practical recommendations on the creation of an internal audit service in organizations of the Republic of Belarus are given based on various factors.

References

1. Данилкова, С.А. Организационные формы внутреннего аудита: преимущества и недостатки /С.А. Данилкова // Теоретические и прикладные исследования социально-экономических систем в условиях интеграции России в мировую экономику: материалы VII Международной заочной научно-практической конференции (15 декабря 2018 года). – Тюмень: Тюменский государственный университет, 2018. – С. 53-55.

2. Зырянова, Т.В. Методические подходы к внедрению внутреннего аудита в систему управления предприятием / Т.В. Зырянова, О.Е. Терехова // Экономический анализ: теория и практика. – 2007. – №2(83). – С. 2-13.

3. Каурова, О.В. Внутренний аудит: выбираем форму и структуру / О.В. Каурова, Ю.Г. Крюкова // Российское предпринимательство. – 2009. – №5(2). – С. 43-48.

4. Хахонова, Н.Н. Проблемы оценки эффективности внутреннего аудита / Н.Н. Хахонова, Т.В. Плахотня // Учет и статистика. – 2010. – №18. – С. 71-75.

5. Парамонова, Л. Типология и модели организации внутреннего контроля экономического субъекта / Л. Парамонова. – РИСК. – 2012. – №2. – С. 362-365.

6. Галустов, В.У. Исследование роли и методических подходов и вариантов создания службы внутреннего аудита / В.У. Галустов // Учет и статистика. – 2014. – №1(33). – С. 43-49.

7. Суворова, С.П. Организационно-технические основы внутреннего аудита / С.П. Суворова, М.Е. Ханенко, Л.А. Панкратова // Вестник ОрелГИЭТ. – 2011. – №2(16). – С. 16-22.

8. Исследование текущего состояния и тенденций развития внутреннего аудита в России 2017 год. – Режим доступа:
www.docplayer.ru/72633796-issledovanie-tekushchego-sostoyaniya-i-tendenciy-razvitiya-vnutrennego-audita-v-rossii-god. –
Дата доступа: 06.08.2019.

References

1. Danilkova S.A. Organizatsionnye formy vnutrennego audita: preimushchestva i nedostatki [Organizational forms of internal audit: advantages and disadvantages]. Teoreticheskie i prikladnye issledovaniya sotsial'no-ekonomicheskikh sistem v usloviyakh integratsii Rossii v mirovuyu ekonomiku: materialy VII Mezhdunarodnoy zaochnoy nauchno-prakticheskoy konferentsii (15 dekabrya 2018 goda) [Theoretical and applied research of socio-economic systems in the context of Russia's integration into the world economy: proceedings of the VII international correspondence scientific and practical conference (December 15, 2018) Tyumen: Tyumen state University, 2018, рp. 53-55. (In Russian)

2. Zyryanova T.V., Terekhova O.E. Metodicheskie podkhody k vnedreniyu vnutrennego audita v sistemu upravleniya predpriyatiem [Methodological approaches to the implementation of internal audit in the enterprise management system]. Ekonomicheskiy analiz: teoriya i praktika. [Economic analysis: theory and practice], 2007, no. 2(83), pp. 2-13. (In Russian)

3. Kaurova O.V., Kryukova Yu.G. Vnutrenniy audit: vybiraem formu i strukturu [Internal audit: choose the form and structure]. Rossiyskoe predprinimatel'stvo. [Russian business], 2009, no. 5(2), pp. 43-48. (In Russian)

4. Hechanova N.N., Plahotina T.V. Problemy otsenki effektivnosti vnutrennego audita [Problems of assessing the effectiveness of internal audit]. Uchet i statistika. [Accounting and statistics], 2010, no. 18, pp. 71-75. (In Russian)

5. Paramonova L. Tipologiya i modeli organizatsii vnutrennego kontrolya ekonomicheskogo sub"ekta [Typology and models of organization of internal control of an economic entity]. RISK. [RISC: Resources, Information, Supply, Competition], 2012, no. 2, pp. 362-365. (In Russian)

6. Galustov V. W. Issledovanie roli i metodicheskikh podkhodov i variantov sozdaniya sluzhby vnutrennego audita [Study of the role and methodological approaches and options for creating an internal audit service]. Uchet i statistika. [Accounting and statistics], 2014, no. 1(33), pp. 43-49. (In Russian)

7. Suvorova S.P., Khanenko M.Nu., Pankratova L. A. Organizatsionno-tekhnicheskie osnovy vnutrennego audita [Organizational and technical basis of internal audit]. Vestnik OrelGIET. [Bulletin of the Oryol state Institute of Economics and trade], 2011, no. 2(16), pp. 16-22 (In Russian).

8. Issledovanie tekushhego sostojanija i tendencij razvitija vnutrennego audita v Rossii 2017 god [A study of the current state and development trends of internal audit in Russia in 2017]. (In Russian). Available at: www.docplayer.ru/72633796-issledovanie-tekushchego-sostoyaniya-i-tendenciy-razvitiya-vnutrennego-audita-v-rossii-god. (accessed: 06.08.2019)

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Published

2019-12-26

How to Cite

Данилкова (S.А. Danilkovа) С. (2019). Risks of Organizational Forms of Internal Audit, Advantages and Disadvantages of its Architecture. Economy and Banks, (2), 10-18. Retrieved from https://ojs.polessu.by/EB/article/view/1309

Issue

No. 2 (2019)

Section

Accounting and Statistics

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