The main objective of this work is to define basic aspects of organisation of internal auditing in holding companies and to determine specialities of auditing in holding branches and units. The target of the article is to identify main steps and organisational arrangements for organisation of internal audit department. There were detected and organized specific features of holding companies for purposes of internal auditing, justified its impact on formation of cause-effect relationship between targets of internal auditing and monitored item.
internal control system, audit, internal audit, goals and objectives of control
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