BUSINESS INFORM №7-2015

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Section: Accounting and Auditing
UDC 657:658.871.878
Luchko M. R., Pylypchuk N. M.
Quality Control of Internal Audit of Enterprises in Terms of Eurointegration Processes (p. 229 - 234)
In the context of globalization and integration into the world economic space, deepening of market reforms and overcoming the consequences of the financial-economic crisis, the Ukrainian economy development requires improving the quality of information and analytical support to enterprises, which reinforces the importance of effective internal auditing to improve the reliability of its results in economic activities. To this end, the article discusses the theoretic-methodological fundamentals of system for quality control of audit services through the prism of: strategic and tactical aspects of the general quality control of internal audit; issues of evaluating the quality in application of professional standards; tasks of monitoring (control) the internal audit procedures and measures aimed at its implementation; performance indicators for internal audit; organizational aspects of the preparatory process and the adoption of auditing decisions; proposals to support the system for quality control of internal audit at the appropriate level.
Keywords: internal audit, quality of audit, monitoring of audit procedures, performance indicators for internal audit
Fig.: 1. Tabl.: 1. Bibl.: 8.

Luchko Myhaylo R. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting in the Public Sector and the Services Sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]
Pylypchuk Nataliia M. – Assistant, Department of Financial Analysis and Control, 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:
Luchko, Myhaylo R., and Pylypchuk, Nataliia M. (2015) “Quality Control of Internal Audit of Enterprises in Terms of Eurointegration Processes.” Business Inform 7:229–234.

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