Keyword: «audit procedures»

Methodological bases of industrial audit for enterprise management

ART 65020

Authors:

Tatyana Egoryshkina,

Tatyana Belyakova,

Elena Panferova,

Alexander Golovin

The article investigates the creation of the production audit at the enterprise in a competitive environment in the period of market relations, to measure the effectiveness of existing monitoring systems in order to develop recommendations for management decisions at all levels in a competitive environment.

Keywords: methods, methodology, efficiency, standards, internal control, production audit, enterprise management, audit procedures, reserves

Risks in the system of internal control and audit of economic entities

Author:

Oksana Bytkova

The article substantiates the need to assess audit risks and risks of business processes when carrying out both internal and external audits, provides fundamental definitions of risks, highlights the directions for compiling a risk map of an economic entity, describes the main procedures for audit risks and stages of risk-based audits, and develops scheme for organizing risk-oriented external and internal audits.

Keywords: risk, internal control, audit, audit procedures, business processes