Quality issues in internal control and auditing within commercial organizations

The article discusses seven approaches to evaluating the quality of internal control and auditing. The quality of the audit depends on the auditor's professionalism, as well as the audit firm's rating, adherence to standards, the services provided, costs, and consumer participation in the evaluation. The author recommends improving the quality of control and auditing through the integration of the control system into business processes, the implementation of automated systems, regular employee training, and enhancing interaction between departments.