Internal audit and audit risk factors on the small businesses

Автор: Pletneva N.V.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 6 (34), 2019 года.

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This article discusses the features of internal audit in small enterprises as an element of management control. The article gives the concept of internal audit and lists its functions. The factors of audit risk existing at the enterprises of small business are considered.

Internal audit, audit risk, inherent risk, control risk, non-detection risk, small enterprises

Короткий адрес: https://sciup.org/140286900

IDR: 140286900

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