COORDINATION OF THE ACTIVITIES OF THE INTERNAL AUDIT SERVICE WITH THE FINANCIAL RESPONSIBILITY CENTERS: PERFORMANCE CRITERIA

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Authors: Denis Lavrov, Dar'ya Nikolaeva
Cited by: 1
References: 1

Abstract

In the article the goals and objectives of the internal audit service, financial responsibility centers are explored, as well as key aspects of coordinating their activities. Based on the analysis of existing approaches and practices, the author proposes a comprehensive system of criteria that can be used to obtain the most complete assessment of the effectiveness of the interaction between the internal audit service and financial responsibility centers.

Fields of Study & Subjects

Agricultural and Financial Auditing Global Political and Economic Relations Economic Systems and Logistics Management

Publication details

Journal / source
Russian Journal of Management
Publisher
RIOR Publishing Center
Volume
14
Issue
4
Pages
123–141
Publication date
30 April 2026
Language
EN