Internal audit in the system of economic security

Tevosyan Satine; Izvarina Nataliya; Kopteva Yuliya

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Internal audit in the system of economic security

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INTERNAL AUDIT IN THE SYSTEM OF ECONOMIC SECURITY

Section: MODERN PROBLEMS OF AN ECONOMIC SAFETY, ACCOUNTING AND THE RIGHT IN THE RUSSIAN FEDERATION V.2

Proceedings: MODERN PROBLEMS OF AN ECONOMIC SAFETY, ACCOUNTING AND THE RIGHT IN THE RUSSIAN FEDERATION. VOL.2

UDK 33 Экономика. Экономические науки GRNTI 06.75 Экономические проблемы организации и управления хозяйством страны OKSO 38.04.01 Экономика BBK 6529 Экономика предприятия (фирмы) TBK 7727 Аудит TBK 775 Бухгалтерский учет. Аудит TBK 7753 Управленческий учет

Tevosyan Satine ¹

Izvarina Nataliya ²

Kopteva Yuliya ³

Author and publication information

Authors:

1. Donskoy gosudarstvennyy tehnicheskiy universitet
student from 01.09.2014 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don State Technical University (Economic security, accounting and law, associate professor)
employee from 01.01.2006 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation

3. Donskoy gosudarstvennyy tehnicheskiy universitet
student from 01.09.2014 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation

Type:

Сonference article

DOI:

https://doi.org/10.26526/conferencearticle_5c506081cce735.41861746

Published:

29.01.2019

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.75 Экономические проблемы организации и управления хозяйством страны
OKSO 38.04.01 Экономика
BBK 6529 Экономика предприятия (фирмы)
TBK 7727 Аудит
TBK 775 Бухгалтерский учет. Аудит
TBK 7753 Управленческий учет

Language:

Russian

Keywords:

internal audit, economic security, internal control

Abstract and keywords

Abstract (English):
The authors consider internal audit in the system of economic security as a tool of effective protection of the company from threats of violation of its security. The ways of leveling threats to economic security to ensure a high level of viability of an economic entity are proposed.

Keywords:
internal audit, economic security, internal control

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References

1. Federal'nyy zakon ot 30.12.2008 N 307-FZ (red. ot 23.04.2018) «Ob auditorskoy deyatel'nosti» http://base.garant.ru/12164283/. Zagl. s ekrana. YAz. rus.,angl.

2. Federal'nyy zakon «O bukhgalterskom uchete» ot 06.12.2011 N 402-FZ. //SPS Konsul'tantPlyus (data obrashcheniya 12.10.2018).

3. Azarskaya M. A., Pozdeev V. L. Accounting and analytical support of the audit of economic security // Audit statements. 2017. - № 1-2. - P. 24 - 38.

4. Boldyrev V.N., Kudryashova OV, Shatalov M.A. Analysis of the financial sustainability of a commercial organization: modern approaches and their evaluation.Voronezh, 2016. 63 p.

5. Zalyatdinova A. B., Semenova A. N., Guz' E. Yu. Rol' vnutrennego audita v sisteme ekonomicheskoy bezopasnosti kompanii // Molodoy uchenyy. — 2017. — №8. — S. 156-159. — URL https://moluch.ru/archive/142/39920/ (data obrascheniya: 12.10.2018).

6. Issledovanie tekuschego sostoyaniya i tendenciy razvitiya vnutrennego audita v Rossii. KPMG. — 2017. — URL https://assets.kpmg.com/content/dam/kpmg/ru/pdf/2017/12/ru-ru-internal-auditsurvey.pdf (data obrascheniya: 12.10.2018).

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