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Formalizing the Categorical-Terminological Apparatus of Internal Audit at the Trade Enterprises
Semenets A. O.

Semenets, Alina O. (2019) “Formalizing the Categorical-Terminological Apparatus of Internal Audit at the Trade Enterprises.” Business Inform 3:276–285.
https://doi.org/10.32983/2222-4459-2019-3-276-285

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 2

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UDC 657.6:658.87

Abstract:
The article is aimed at systematizing and generalizing of existing approaches to interpretation of the concept of «internal audit» for formalization of the categorical-terminological apparatus of internal audit. By comparing the main characteristics of internal audit and internal control, it has been proved that internal audit functions are much broader than internal control functions. Both the internal and the external audit are compared and their significant differences are grouped. It is substantiated that in modern scientific researches in definition of the term of «internal audit» scientists adhere whether to system, or functional, or activity approaches. It is proposed to take into view the process specifics of the enterprise’s activities in determining the concept of «internal audit» and understand it as the initiated by the top management of company and implemented by the specialized department, permanent process of detection, measuring, registration, accumulation, generalization and monitoring of the past, current and strategic consequences of activity of economic entity.

Keywords: internal audit, external audit, internal control, terminological apparatus, functional approach, activity approach, process approach.

Tabl.: 2. Bibl.: 27.

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]

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