Regulation and Documentation Internal Audit
Abstract and keywords
Abstract (English):
Th e article presents the results of the analysis of practical issues of regulation of the activities of the internal audit service and increasing the importance of using for draft ing internal audit procedures working documents developed in accordance with the requirements of the International Standards on Auditing.

Keywords:
internal audit, control, auditor’s working papers, audit procedures, International Standards on Auditing (ISA)
References

1. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti».

2. Mezhdunarodnyy standart audita MSA 230 «Auditorskaya dokumentaciya».

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