This article first presents a review and assessment of the American Accounting Association's (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions...

The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on enterprises.

Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the...

В статье рассматриваются причины реформирования существующей системы государственного финансового контроля в Украине и необходимость ввода в деятельность...

В статье рассмотрена система внутреннего контроля как фактора проверки, направленного на снижение аудиторских рисков при осуществлении аудиторских проверок,...

В статье рассматривается необходимость внедрения риск-ориентированного внутреннего аудита банка как механизма повышения качества корпоративного управления.

Целью написания статьи является осуществление теоретического обоснования целесообразности позиционирования контроля по уровням иерархии, формулировка...

This article describes the growing importance of effectiveness in the internal control system in public institutions. This new “effective” approach to internal control has already been noted in literature. Moreover, the Regulation on public finance dated 27 August 2009 introduced the notion...

In this paper, the structure of Colombia’s financial sector is analyzed and various risks of the financial sector are studied. Supervision of the financial system can be performed by supervisory architecture, banking supervision, various securities, and insurance policies. Systemic...

The insurance sector is underdeveloped and has been inadequately supervised to date, as the regulator lacks the requisite independence, skills, and resources. The three public pension systems, which cover less than 10 percent of the active population, appear to be fiscally unsustainable. The...