THE HIERARCHY OF OBJECTIVES OF INTERNAL AUDIT IN CORPORATE GOVERNANCE SYSTEM

  • Нина Петровна Абаева ФГБОУ ВПО «Ульяновский государственный технический университет»
  • Наталья Александровна Филевская ФГБОУ ВПО «Ульяновский государственный технический университет»
Keywords: hierarchy of objectives, internal control, audit, internal audit, strategic audit, the auditor, efficiency, risk management, corporate relations actors, corporate governance, company

Abstract

From a position of strategic management the method of building a hierarchy of goals of the company having three levels is given. For the generated purposes problems which allow to make the audit program are defined. Shows the role of internal audit in achieving the company’s targets.

Published
2014-09-30
Issue
No 3(21) (2014)
Section
ECONOMIC AND MANAGEMENT

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