Internal Audit and Internal Control Institutions as Legal Prevention Means of Vialations in the Sphere of Economic Financial Activities
The article deals with the issues of similarities and differences between the concepts of "internal control" and "internal audit". The author analyzes the existing approaches in current legislation and current scientific literature, the approaches to the concepts of "interna...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2012-06-01
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| Series: | Сибирское юридическое обозрение |
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| Online Access: | https://www.siberianlawreview.ru/jour/article/view/936 |
| Summary: | The article deals with the issues of similarities and differences between the concepts of "internal control" and "internal audit". The author analyzes the existing approaches in current legislation and current scientific literature, the approaches to the concepts of "internal control" and "internal audit" in respect to their goals, objectives and legal regulation at this stage. |
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| ISSN: | 2658-7602 2658-7610 |