| | PROBLEMS OF MODERN ECONOMICS, N 1 (37), 2011 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Veljutina V. G. Assistant professor, Chair of Accounting, Audit, and Statistics, All-Russia Extramural Institute of Finances and Economy, (Arkhangelsk Branch) PhD (Economics)
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| The article discusses the major trends in development of internal audit in the groups of mutually related organizations in Russia, characterizes the main factors of reliability of internal audit, and shows the necessity to solve a number of methodological and organizational tasks in the introduction of the internal audit services | Key words: internal audit, group of companies, model of three-linear protection, controlling function of management | |
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