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BUSINESS INFORM №12-2018

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44

Section: Accounting and Auditing
UDC 657.6
Krutova A. S., Semenets A. O.
The Normative-Legal Provision of Internal Audit: National Experience and World Practice (p. 309 - 316)
The article is aimed at systematizing the shortcomings of the national normative provision of internal audit (IA) and developing directions of their elimination with attention to the international experience of its regulation by implementation of related global developments in the national legal field. The structure of normative-legal provision of internal audit in Ukraine is proposed, consisting of four levels, with three macro-levels (international, national and sectoral) and one micro-level (corporate). Correspondence of the structure of both International and National Internal audit standards is identified. It is proved that for formation of an efficient internal audit service at enterprise the duly developed system of internal regulations of audit activity acquires paramount importance, that in the proposed structure of the normative-legal provision of internal audit corresponds to the micro-level. Expediency of formation of the normative-legal provision of internal audit of the corporate level is substantiated. The directions of further improvement of the normative-legal provision of the internal audit in Ukraine are presented.
Keywords: internal audit, normative-legal provision, international standards of internal audit, Code of ethics of employees of the internal audit department, corporate regulations of internal audit.
Fig.: 2. Tabl.: 1. Bibl.: 19.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Semenets Alina O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Audit and Economic Analysis, Kharkiv Institute of Finance of the Kyiv National University of Trade and Economics (5 Pletnovskyi Lane, Kharkіv, 61003, Ukraine)
Email: [email protected]

Reference to this article:
Krutova, Angelika S., and Semenets, Alina O. (2018) “The Normative-Legal Provision of Internal Audit: National Experience and World Practice.” Business Inform 12:309–316.

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