Jul 2026· Journal of Monetary Economics and Management· pp. 191-195· 0 citations
Abstract
In the context of digital transformation, sanctions pressure and increased requirements for business transparency, audit organization issues are of strategic importance. Any audit today is not just an element of control, but an essential management tool that allows you to timely identify risks and weaknesses, increase the efficiency of processes, and ensure compliance with legislation.
The article provides a comparative analysis of two main models - the creation of its own internal audit service (full-time employees) and the involvement of an external audit company (outsourcing).
Key criteria were identified for choosing the optimal form depending on the size of the enterprise, the specifics of the activity, financial capabilities and strategic goals. Particular attention is paid to a comparative analysis of the economic efficiency, objectivity and independence of audit assessments, confidentiality of information and response to incidents. Recommendations are proposed on the choice of the form of organization of internal audit aimed at increasing the stability and competitiveness of the business entity.
The article examines the change in the functional role of internal audit, manifested in the transition from a predominantly control focus to participation in creating a value outcome for the organization. The rationale for choosing the research topic is due to the increasing demands from the board of directors and shar...
Irina V. Olifer· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
It is concluded that effective auditing and assurance services are indispensable for improving financial reporting quality, strengthening corporate governance, promoting accountability, and enhancing stakeholder confidence.
Inyada, Sunday Joseph· JOURNAL OF BUSINESS AND AFRI...· 0 citations
This study aims to demonstrate the impact of implementing continuous auditing on the key qualitative characteristics of financial information, and the resulting increase in confidence regarding business reporting information, achieved by shifting from traditional financial statement auditing to continuous auditing.
A n...
Rafiq Abdul-Razzaq Muhammad Al-Quraishi· International Journal of Adv...· 0 citations
The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls,...
Christine Belgina Saurmauli, K. Rahmayanti· Journal of social research· 0 citations
The article discusses modern approaches to the organization of internal audit in commercial organizations in the context of the transformation of the Russian economy. It also examines theoretical and practical approaches to ensuring the economic security of enterprises and its relationship with the internal audit syste...
Natalya Kuchukova, A. Afonina, A. Ivanova· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
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