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BUSINESS INFORM №11-2017

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46

Section: Accounting and Auditing
UDC 657.6.005
Mysiuk V. O.
The Quality of the Internal Control System in Accordance with the SOX Requirements (p. 306 - 312)

With regard to the actualization of problematic issues related to the inclusion of the domestic market in the open economy area, there is a question of assessing the quality of control environment of the companies represented therein. One of the ways to improve the reliability of the internal control system (ICS) is its assessment on compliance with the provisions of the Sarbanes Oxley Act (SOX). That is why the problematic issue for such companies today is the formation and provision of an internal control system policy that would allow managers of different levels to use a single document and would consider its periodic comprehensive assessment on the basis of an expanded list of control tests. The article substantiates the necessity to form an expanded set of tests for assessment of the ICS, which will help to identify its gaps and promptly take measures to prevent their occurrence in the future.
Keywords: auditing, internal audit, internal control, SOX.
Tabl.: 1. Bibl.: 8.

Mysiuk Viktoriia O. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Auditing, State University of Trade and Economics / Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Mysiuk, Viktoriia O. (2017) “The Quality of the Internal Control System in Accordance with the SOX Requirements.” Business Inform 11:306–312.


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