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BUSINESS INFORM №4-2015

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36

Section: Accounting and Auditing
UDC 657.6:005
Nazarova K. O.
Prospects for Implementation of Results of the Synergy between Internal and External Audit (p. 219 - 224)

The article is aimed to determine the economic and social prospects of implementation of results of the synergy between internal and external audit. The present stage of development of audit is characterized, on the one hand, by its social responsibility, and on the other – by its diversity (first of all, by the rapid development of internal audit). Since the functioning of the internal and external audit over the last decade has shown the presence of not only the positive, but largely negative features as well, requests from users of audit results as to maximum harmonization, synergy between internal and external audit have increased. In consequence, it is necessary to determine what results can be expected from the indicated interaction, and what would be the prospects of their implementation. Implementation of the results of internal and external audit synergy occurs in three main forms: increasing guarantees, risk reduction, makes possible to obtain an additional (synergistic) effect. In particular, guarantees of efficiency of enterprise's financial-economic activity and continuity of its activities in the foreseeable future can be increased. Thus, there is a growing confidence of users in the reliability of financial reporting and its real compliance with the actions that the enterprise has implemented; the activity risks will be significantly reduced.
Keywords: internal audit, external audit, synergy, audit results
Fig.: 2. Bibl.: 13.

Nazarova Karina O. – Doctor of Sciences (Economics), Associate Professor, Head of the Department, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: artorix@ukr.net

Article is written in Russian
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Reference to this article:
Nazarova, Karina O. (2015) “Prospects for Implementation of Results of the Synergy between Internal and External Audit.” Business Inform 4:219–224.


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