Internal audit of costs as part of the overall

1.

ROSZHELDOR
SIBERIAN STATE TRANSPORT UNIVERSITY
Title: Internal audit of costs as part of the overall
Done by: postgraduate S. Pasynkov
Group: MFA-101
Novosibirsk, 2021

2.

Overview
Introduction
1. Rationale of the research / study
2. Aim & objectives of the research
3. Research subject & object
4. Research methods
5. Theoretical background
Conclusion
References

3.

Rationale of the study
Currently, internal audit is considered as a financial instrument for the
successful development of companies with a wide range of tasks.
The modern development of the economy and the growth of companies
have led to the transformation of the main traditional functions of internal
audit.

4.

Aim & objectives of the research
Aim:
To identify and justify the tasks of internal audit for modern business
development.
Objectives:
- to learn the theoretical basis of internal audit;
- to identify audit trends;
- to definie the tasks of the internal audit directorate.

5.

Research subject & object
The subject of the study is internal audit.
The object of the research is the department of the audit directorate.

6.

Research methods
Qualitative
Quantitative
- interview;
- sampling;
- focus groups;
- coefficients;
- record keeping;
- data collection;
- observation;
- standard deviation.
- experiment.

7.

Theoretical background
Internal audit is a control that is carried out within the enterprise by its
structural unit or a specialist who is on the staff of the enterprise. The
purpose of creating an internal audit is to effectively control the company.
The task of internal audit is to check the financial statements for the
accuracy of the information provided to the management, and to control the
performance discipline. The research was based on the bibliography, articles
by T.V. Kakovkina, O.P. Goryacheva.

8.

Conclusion
Internal audit is an effective control tool and an excellent financial tool
for increasing the efficiency of the company. This is a convenient type
of control, since it is formed by the organization itself and within the
subject, which makes it possible to make control more effective without
the use of external audit.

9.

Thank you for the attention

10.

References
1. Gorjacheva O.P. Vnutrennij audit. M.: Jekonomicheskoe obrazovanie, 2017.
2. Kakovkina, T. V. Audit i ocenka sistemy vnutrennego kontrolja//Auditorskie
vedomosti -2020.-№ 9
3. Kevorkova, Zh.A. Vnutrennij audit: uchebnoe posobie / Zh.A. Kevorkova, T.P.
Karpova. AA. Savin, G.A. Ahtamova, V.I. Dunaeva, G.Ju. Zemskov - M: JuNITIDANA. 2018. -319 s.
4. Pervova K.A. Aktual'nost' vnutrennego audita v sovremennyh uslovijah // Audit
i finansovyj analiz. 2019. № 5. S. 104–108.
5. Shherbakova E.P. Kompleksnyj podhod k voprosu optimizacii processov
reglamentacii i standartizacii vnutrennego audita v rossijskih kommercheskih
organizacijah // Menedzhment segodnja. 2018. № 2. S. 74–87.