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Issues of evaluating the effectiveness of the internal control system in internal audit
American Journal of Economics and Business Management,
Vol. 6 No. 7 (2023): American Journal of Economics and Business Management
Abstract
This article describes the essence of the internal control system. As a result of the conducted research, internal auditors developed suggestions for improving the assessment of the internal control system.
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- Avlokulov A.Z., Abdiyeva N.Sh., Sayfutdinov B.N. Issues of evaluating the effectiveness of the internal control system in audits. //International Journal of Multicultural and Multireligious Understanding. Volume 8, Issue 9 September, 2021 Pages 384-389.
- Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage. Principles of auditing:An Introduction to International Standards on Auditing. Edinburgh Gate, Harlow, Essex CM20 2JE, England. © Pearson Education Limited 2005. P 230.
- Karla M. Johnstone, Audrey A. Gramling, Larry E. Rittenberg. Auditing: A Risk-Based Approach to Conducting a Quality Audit, Ninth Edition. ISBN-13: 978-1-133-93915-3. Copyright 2013. South-Western, 5191 Natorp Boulevard, Mason, OH 45040, USA. P 74.
- Ibrahim Nandom Yakubu, Mohammed Mubarik Alhassan, Abdul-Nasiru Iddrisu Alhassan, Jamaldeen Adam, Mujeeb Rahman Sumaila. The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry (The Case of Agricultural Development Bank). International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 5, Issue 1, pp: (544-557), Month: April - September 2017.
- William F. Messier, Jr., Steven M. Glover, Douglas F. Prawitt. Auditing & assurance services: a systematic approach, AS6 edition. The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2008 by The McGraw-Hill Companies, Inc. P 192.
References
Avlokulov A.Z., Abdiyeva N.Sh., Sayfutdinov B.N. Issues of evaluating the effectiveness of the internal control system in audits. //International Journal of Multicultural and Multireligious Understanding. Volume 8, Issue 9 September, 2021 Pages 384-389.
Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage. Principles of auditing:An Introduction to International Standards on Auditing. Edinburgh Gate, Harlow, Essex CM20 2JE, England. © Pearson Education Limited 2005. P 230.
Karla M. Johnstone, Audrey A. Gramling, Larry E. Rittenberg. Auditing: A Risk-Based Approach to Conducting a Quality Audit, Ninth Edition. ISBN-13: 978-1-133-93915-3. Copyright 2013. South-Western, 5191 Natorp Boulevard, Mason, OH 45040, USA. P 74.
Ibrahim Nandom Yakubu, Mohammed Mubarik Alhassan, Abdul-Nasiru Iddrisu Alhassan, Jamaldeen Adam, Mujeeb Rahman Sumaila. The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry (The Case of Agricultural Development Bank). International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 5, Issue 1, pp: (544-557), Month: April - September 2017.
William F. Messier, Jr., Steven M. Glover, Douglas F. Prawitt. Auditing & assurance services: a systematic approach, AS6 edition. The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2008 by The McGraw-Hill Companies, Inc. P 192.