The article examines internal controls audit theoretical framework. It sets out basic requirements for internal controls that are functioning effectively.
Translated title of the contributionINTERNAL CONTROLS AUDIT THEORY
Original languageRussian
Pages (from-to)15-25
JournalАУДИТОРСКИЕ ВЕДОМОСТИ
Issue number12
StatePublished - 2015

ID: 5815869