DEVELOPMENT TRENDS OF INTERNAL AUDIT IN RUSSIA

The article discusses the main results of the development of internal audit in Russia, taking into account national characteristics of the economy. Particular attention is pay to factors affecting the effectiveness of internal audit in Russian companies. The problems of organization and functional subordination of internal audit are highlighted.

Authors
Karagod V.S. 1 , Golubeva N.A. 2, 3 , Erokhina E.I. 2, 3
Conference proceedings
5th International Conference on Advances in Education and Social Sciences
Publisher
OCERINT
Language
English
Pages
306-313
Status
Published
Year
2019
Organizations
  • 1 Dissertat Councils Econ Russia, Moscow, Russia
  • 2 Peoples Friendship Univ Russia, Econ Sci, Moscow, Russia
  • 3 Peoples Friendship Univ Russia, Moscow, Russia Plekhanov Russian Univ Econ, Moscow, Russia;
Keywords
functional and administrative subordination of the internal audit service; internal audit; organization of the internal audit service
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