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Vol. 11 No. 12 (2024)
International Multidisciplinary Journal for Research & Development

Articles

PLANNING AN INTERNAL AUDIT IN THECOMPANY

Published 2025-01-02

  • Yuldasheva Saodat Khalmurzaevna

Yuldasheva Saodat Khalmurzaevna
PhD and associate professor at International School of Finance Technology and Science, department of “Accounting”

Abstract

The article examines approaches from the internal audit side, i.e. from the auditor side, who conducts an internal audit at the enterprise in order to prepare an audit report. It examines how the internal auditor evaluates the results of the internal control work at the audited entity and uses them to evaluate the work during the internal audit. This issue is relevant primarily for the internal auditor, as it is audit planning.

Keywords

internal audit program, internal audit procedures, control system, audit planning, control risk.

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References

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