Entities pursuing their objectives focus on the smooth and efficient operations and processes, and optimum use of funds. For this purpose, an internal control system is being implemented in enterprises and organizations, one of the components among these systems is internal audit. The main objective of the internal auditor is to provide an independent and impartial assessment of the entity's performance and provide insights on how to improve its operations. Although internal audit is only part of the internal control system of the entity, it has to assess the proper functioning of the system itself, propose measures to make internal control more efficient. The state of internal control largely depends on the work of the internal auditor. Scientific problem. The scientific literature emphasizes the need to create an appropriate system of internal control of the entity, but for many supervisors and internal auditors internal audit and internal control still associate with the role of the inspector. A well-functioning internal control system reduces the work involved in the audit and risks that allow the internal auditor to devote more time to developing the entity's development prospects. Particular attention in the process of operational efficiency must be given to employees performing the functions entrusted to them, including them in the process of internal control improvement. Not only managers but also all employees need to deepen knowledge of the importance of internal audit and the necessity of reaching the goals set by the entity, not only managers but also all employees. The aim of the article: to analyze peculiarities of theoretical internal audit and control. In order to achieve the tasks: to analyze the concept of internal audit and control, and its variation; to research internal audit objectives. The object of the research: internal audit and control in a company. The methodology of the research: the systemic analysis of scientific literature and legislation.
Keywords activity  adding value  entity  internal audit  internal control system  аудитор  внутренний аудит  внутренний контроль  внутрішній аудит  внутрішній контроль  ефективність  управленческая деятельность  управлінська діяльність  цели организации  цілі організації  эффективность
Categories No categories specified
(categorize this paper)
DOI 10.30839/2072-7941.2018.149678
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 57,109
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles

Whistleblowing and the Internal Auditor.Andrew Chambers - 1995 - Business Ethics 4 (4):192–198.
Whistleblowing and the Internal Auditor.Andrew Chambers - 1995 - Business Ethics 4 (4):192-198.
The Insider's Control in Owner's Profit.Guo-Chun Lin & Jun-lin Li - 1997 - Nankai University (Philosophy and Social Sciences) 5:69-73.
Internal Representations--A Prelude for Neurosemantics.Olaf Breidbach - 1999 - Journal of Mind and Behavior 20 (4):403-419.
Ethical Aspects of Internal Auditing.Asher Friedberg - 1998 - Journal of Business Ethics 17 (8):895-904.
Internal Auditing's International Contribution to Governance.Kenneth D'Silva & Jeffrey Ridley - 2007 - International Journal of Business Governance and Ethics 3 (2):113-126.
Locus of Control and the Moral Reasoning of Managers.Almerinda Forte - 2005 - Journal of Business Ethics 58 (1-3):65-77.
Two Notions of the Internal and Goldman's Epistemic Externalism.Renata Ziemińska - 2006 - Poznan Studies in the Philosophy of the Sciences and the Humanities 91 (1):395-400.


Added to PP index

Total views
4 ( #1,211,026 of 2,411,476 )

Recent downloads (6 months)
1 ( #538,999 of 2,411,476 )

How can I increase my downloads?


My notes