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این مقاله( فصل کتاب) به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۱۰ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H765
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): اسپرینگر
نام کتاب: Economic Systems in the New Era: Stable Systems in an Unstable World
نوع مقاله: فصل کتاب (Book chapter)
تعداد صفحه انگلیسی: ۱۰ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : تعاریف کنترل داخلی و حسابرسی داخلی
عنوان کامل انگلیسی:
Internal Control and Internal Auditing Definitions
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Abstract
Internal control has become particularly relevant in the management activities of any enterprise in a competitive environment in order to ensure the efficient operation of the enterprise. The internal control system is aimed at productive and efficient operation of the enterprise. Along with internal control, the concept of “internal auditing” is found in practice as well as in various sources. In some sources these concepts may be identical, in some – it is possible to see their similarities and differences. In the scientific works, there is a lack of consensus on understanding the content of internal control and internal auditing. The article attempts to define the definitions of these concepts, highlights their distinctive features from other management techniques and from each other. The terms analysis, the classification of principles of internal control organization and internal auditing are given in the article and it allows to systematize the system as a whole and to determine the significant difference between the concepts of “internal control” and “internal auditing.”
Keywords: Internal auditor , Internal auditing system , Internal control system , Internal controller
۱.Introduction
Internal control has become very important in the management systems of organizations with the development of market relations. The most efficient functioning of the internal control system, as well as qualitative and well-timed organization of inspections, their systematic implementation are aimed at achieving a number of goals: the economic stability formation, transparent financial reporting, the provision of information communication between all levels of the organization management.
Internal control in the company should be considered as an independent function of management, as an activity with a target focus and also as a certain structure and execution rules. Internal control is studied in more detail in the investigation; it is systematized and characteristic features and its features are identified…
۴.Discussion
In turn, the principles of internal control functioning review the audit and control process in more detail, and set out detailed recommendations for audit implementation. The main purpose of internal control and internal auditing is to increase the organization efficiency, ensure the correctness of decisions taken by the governing bodies, as well as to prevent the law violations. Despite the similarity of these concepts and their mixing while using, internal control and internal auditing differ significantly. These principles are the necessary basis for defining the internal control and auditing action vector in the organization.
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