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MODERN TRANSFORMATION TRENDS OF INTERNAL AUDIT

Автор: Редактор on .

UDC 657.6
 
NAZAROVA K.,
Candidate of Sciences (Economics), Associate Professor at the Finance Control and Analysis Department of Kyiv National University of Trade and Economics
 
MODERN TRANSFORMATION TRENDS OF INTERNAL AUDIT
 
We consider the relevance of internal audit, necessity of its implementation for medium and large enterprises. The nature of internal audit, its role and place in a system of financial control are analyzed. Results of the study allow asserting that only an external, independent audit can not meet all the economic and consulting needs of the owner company.
 
 MODERN TRANSFORMATION TRENDS OF INTERNAL AUDIT