Some aspects of organisation of internal auditing in holding companies and complex structured economic agents

D. Khorokhordin

doi:doi:10.12737/12826

Some aspects of organisation of internal auditing in holding companies and complex structured economic agents

Published в Auditor · Issue 23, 2014 · Pages 43–47 · Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

DOI 10.12737/12826

Received: 18.08.2015 Accepted: 18.08.2015 Published: 18.08.2015 Language of publication: RUS

Authors

D. Khorokhordin

ABSTRACT

The main objective of this work is to define basic aspects of organisation of internal auditing in holding companies and to determine specialities of auditing in holding branches and units. The target of the article is to identify main steps and organisational arrangements for organisation of internal audit department. There were detected and organized specific features of holding companies for purposes of internal auditing, justified its impact on formation of cause-effect relationship between targets of internal auditing and monitored item.

KEYWORDS

internal control system audit internal audit goals and objectives of control

Information References

Authors:

Type:

Article

Pages:

from 43 to 47

Status:

Published

Language:

Russian

Keywords:

internal control system, audit, internal audit, goals and objectives of control

References

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