Development of Internal Audit

Aigerim Lambekova (), Aliya Nurgalieva (), Elmira Syzdykova (), Gaukhar Zhanibekova () and Josef Aff ()
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Aigerim Lambekova: Narxoz University Almaty Kazakhstan, Postal: KZ
Aliya Nurgalieva: Narxoz University Almaty Kazakhstan, Postal: RU
Elmira Syzdykova: Narxoz University Almaty Kazakhstan, Postal: KZ
Gaukhar Zhanibekova: Narxoz University Almaty Kazakhstan, Postal: KZ
Josef Aff: Vienna University of Economics and Business Vienna Austria, Postal: AT

Journal of Advanced Research in Law and Economics, 2017, vol. 8, issue 8, 2483-2489

Abstract: The internal audit service is not just a world trend but an extreme necessity in the face of actively developing and more complicated economic relations The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations The article develops the initial conceptual formulation and internal audit audits and controls to improve the rationality of economic activity and related control measures

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:srs:jarle0:v:8:y:2017:i:8:p:2483-2489

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