THE ROLE OF INTERNAL AUDIT IN THE CORPORATE GOVERNANCE SYSTEM
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp709-714Abstract
The article examines the effectiveness of internal audit in order to achieve the strategic goals of companies, analyzes the role of internal audit in the corporate governance system, reveals its functions and impact on management processes, and examines current trends and challenges in the development of internal audit.
Keywords:
internal audit service internal control system corporate governance system COSO model international standards of internal auditReferences
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the effectiveness of internal audit: A survey of Saudi public sector organizations. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.07.002
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7), 659–675. https://doi.org/10.1016/j.aos.2010.07.003
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00096.x
COSO (2017) Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enterprise Risk Management – Integrated Framework, – https://www.coso.org/Pages/erm-integratedframework.aspx
Goodwin, J. (2004). The relation between internal audit and management: An empirical investigation. Managerial Auditing Journal, 19(6), 761–778. https://doi.org/10.1108/02686900410545665
Gramling, A. A., et al. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23, 194–244.
Moeller, R.R. (2013) Executive’s Guide to IT Governance: Improving Systems Processes with Control Objectives, Audit, and ITIL. Wiley.
OECD (2015) Principles of Corporate Governance, – https://www.oecd.org/corporate /principles -corporate-governance.htm
Sawyer, L.B., Dittenhofer, M.A., & Scheiner, J.H. (2017) Sawyer's Internal Auditing: The Practice of Modern Internal Auditing. The Institute of Internal Auditors Research Foundation.
Spraakman, G. (2019) Corporate Governance and Internal Audit. Routledge.
Theiia.org. (2016). Pages - International Professional Practices Framework (IPPF). [online] Available at: https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx.
Иванова Е.В. (2022) «Роль внутреннего аудита в системе корпоративного управления: современные подходы и вызовы» // Журнал «Корпоративное управление», № 4, с. 45-53.
Попов В.В., Сидоров Д.И. (2019) Управление рисками и внутренний аудит в организациях. Санкт-Петербург: Питер.
Ханукаев А.Г. (2020) Внутренний аудит и корпоративное управление: теория и практика. Москва: Инфра-М.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.





