The article reveals the essence and importance of internal audit in adding value to organization its stakeholders by assessing providing recommendations for improving corporate governance, risk management control, promoting economic efficiency, sustainable growth financial stability. main current trends development on use modern technologies auditing growing need auditors acquire knowledge skil...

The purpose of this study is to assess the efficiency internal audit implementation. This takes a quantitative approach and employs survey-descriptive method. A proportional stratified random sampling was used pick respondents. total 59 persons were chosen from population 110. Internal variables measured include independence, professional ability, scope work, implementation inspection activitie...

Основным фактором эффективного и долговременного функционирования любого субъекта финансово-хозяйственной деятельности является его конкурентоспособность в рыночной среде. Ее достижение, первую очередь, связано с анализом контролем всех показателей направлений предприятия. Являясь основополагающей частью современной системы финансового управления, внутренний аудит позволяет достигать целей собс...

OBJECTIVES Hospital boards are legally responsible for safe healthcare. They need tools to assist them in their task of governing patient safety. Almost every Dutch hospital performs internal audits, but the effectiveness of these audits for hospital governance has never been evaluated. The aim of this study is to evaluate the organisation of internal audits and their effectiveness for hospital...

Following extensive research and engagement of internal audit practitioners external stakeholders, the International Internal Audit Standards Board (IIASB) The Institute Auditors released a draft newly proposed standards. changes have completely transformed Standards. They are so that even new name, Global Standards™.