Formalizing the Categorical-Terminological Apparatus of Internal Audit at the Trade Enterprises

Formalizing the Categorical-Terminological Apparatus of Internal Audit at the Trade Enterprises

The article is aimed at systematizing and generalizing of existing approaches to interpretation of the concept of «internal audit» for formalization of the categorical-terminological apparatus of internal audit. By comparing the main characteristics of internal audit and internal control, it has bee...

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Bibliographic Details
Main Author: Semenets Alina O.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2019-03-01
Series:Bìznes Inform
Subjects:
internal audit
external audit
internal control
terminological apparatus
functional approach
activity approach
process approach
Online Access:http://www.business-inform.net/export_pdf/business-inform-2019-3_0-pages-276_285.pdf

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