Internal Audit: Approaches to Definition, Differences from External Audit

The article is aimed at studying the nature of internal audit, analyzing the proposed by scholars definitions of the term of «internal audit» and comparing internal and external audits according to the main signs. After studying the various approaches to the definition of «internal audit» there come...

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Bibliographic Details
Main Authors: Spitsyna Nataliya V., Kravtsova Sofiia V.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2020-05-01
Series:Bìznes Inform
Subjects:
Online Access:https://www.business-inform.net/export_pdf/business-inform-2020-5_0-pages-342_348.pdf