INTERNAL AUDIT AND AUDIT AS AN INTERRELATED EFFECTIVE FORM OF FINANCIAL CONTROL
Abstract
This article reviews a number of studies conducted on internal audit and audit as an interrelated and effective form of financial control. It also presents proposals on how the activities of external auditors largely affect the results of the work of organizational (internal) auditors, how to reduce the time spent on a qualified and effective audit and the cost of an external audit, and how to significantly reduce audit and information risk.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Corporate Governance and Financial Management
Accounting and Financial Management
Publication details
- Journal / source
- International Journal of Political Sciences and Economics
- Publication date
- 11 March 2026
- Language
- EN