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Internal Control Standards as a Factor of the Audit Quality

Author

Listed:
  • Maksim V. Mikheev

    (Plekhanov Russian Economics University, Moscow, Russia)

  • Lyubov A. Chaikovskaya

    (Plekhanov Russian Economics University, Moscow, Russia)

Abstract

The article describes internal audit standards and discusses their role and function in the audits, the techniques of certain stages of the process, presents the methodologies related to application of the audit methods and proof. The need for development of such standards given the current status of the audit unification process is substantiated.

Suggested Citation

  • Maksim V. Mikheev & Lyubov A. Chaikovskaya, 2011. "Internal Control Standards as a Factor of the Audit Quality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 105-112, July.
    • Handle: RePEc:fru:finjrn:110309:p:105-112
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    More about this item

    Keywords

    audit standards; internal control standards of the organization; internal control;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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