ONCEPTION OF ORGANIZATIONAL PREREQUISITES OF INTERNAL AUDIT IN THE PROCESS OF INSTITUTIONALIZATION OF INFORMATIVE ECONOMY

  • Serhii Hushko Kryvyi Rih Economic Institute of SHEE "Kyiv National Economic University named after Vadym Hetman" (Ukraine) / Visiting Professor of Polonia University in Czestochowa http://orcid.org/0000-0002-4833-3694

Abstract

The article deals with systematization and analysis of the conceptual approaches to the development of control under current conditions. The author theoretically grounds the necessity of practical introduction of the system of internal audit to the management of the enterprises of a holding type and determines the directions of realization of «continuous» model of audit (AuditBot) at the enterprises through the intercommunication with the special software with due regard to restructuring of management structures in the conditions of informative economy. The author also investigates the question of the operative exposure of problem situations with the purpose of their solving, that requires the mobility of the Internal Audit Service in forming of the information about the degree of risks while carrying on business in an electronic environment. The choice of the most effective methods and technolo- gies of the internal audit are influenced by the certain goals taking into account the activity type of a holding, environmental conditions and peculiar risks.

References

Institutions, Institutional Change and Economic Performance - Douglass C. North. - Cambridge University Press, 1990. – 147p.

Supiot A. Governing work and welfare in a new economy: European and American experiments. – Oxford, 2003. – 90p.

Shlejnikov V.I. (2005) Financial control and audit in the conditions of informatization: [Monograph]. – М.: Кnorus, 368 p. [in Russian] Sarbanes-Oxley Act of 2002 (July 30, 2002) // Public Law № 107-204, 107th Congress of the USA.

Report: Information technology creating new patterns for spreading knowledge and spurring development. UNCTAD/PRESS/PR/ 2008/004, http://unctad.org/en/pages/PressReleaseArchive. aspx?ReferenceDocId=9495 (access: 25.12.14). [in English]


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Published
2014-09-15
How to Cite
Hushko, S. (2014). ONCEPTION OF ORGANIZATIONAL PREREQUISITES OF INTERNAL AUDIT IN THE PROCESS OF INSTITUTIONALIZATION OF INFORMATIVE ECONOMY. Scientific Journal of Polonia University, 11(4), 23-31. https://doi.org/10.23856/1102