The Importance and Necessity of Assessing the Efficiency of the Internal Control System
Keywords:
audit, financial statement, internal control system, general audit plan, audit program, audit risk
Abstract
This article describes the essence of the internal control system. As a result of the conducted research, proposals were developed to improve the evaluation of the effectiveness of the internal control system.
References
1. Law of the Republic of Uzbekistan "On Accounting". April 13, 2016. www.lex.uz
2. Vaclovas Lakis, Lukas Giriunas. The concept of internal control system: theoretical aspect.// Ekonomika 2012 Vol. 91(2)
3. Atared Saad Jebur AL-Mashhadi. Review on Development of the Internal Control System. //Journal of Accounting Research, Business and Finance Management. Volume-2, Issue-1 (January-June, 2021)
4. Evaluating Internal Control Systems. IIARF research report. www.theiia.org/report
5. Srđan LALIĆ, Dražen JOVANOVIĆ, Milan NIKOLIĆ, Vladimir VULOVIĆ. Internal control and problems of modern management in the international environment. // Research Journal of Agricultural Science, 43 (3), 2011
6. Olayode Omorayewa Adelana. Internal Control System and Financial Performance of Manufacturing Firms in Nigeria. // International Journal of Economics and Business Management E-ISSN 2489-0065 P-ISSN 2695-1878, Vol 6. No. 3 2020
2. Vaclovas Lakis, Lukas Giriunas. The concept of internal control system: theoretical aspect.// Ekonomika 2012 Vol. 91(2)
3. Atared Saad Jebur AL-Mashhadi. Review on Development of the Internal Control System. //Journal of Accounting Research, Business and Finance Management. Volume-2, Issue-1 (January-June, 2021)
4. Evaluating Internal Control Systems. IIARF research report. www.theiia.org/report
5. Srđan LALIĆ, Dražen JOVANOVIĆ, Milan NIKOLIĆ, Vladimir VULOVIĆ. Internal control and problems of modern management in the international environment. // Research Journal of Agricultural Science, 43 (3), 2011
6. Olayode Omorayewa Adelana. Internal Control System and Financial Performance of Manufacturing Firms in Nigeria. // International Journal of Economics and Business Management E-ISSN 2489-0065 P-ISSN 2695-1878, Vol 6. No. 3 2020
Published
2022-10-04
How to Cite
Kosimjonovich, N. O. (2022). The Importance and Necessity of Assessing the Efficiency of the Internal Control System. International Journal on Economics, Finance and Sustainable Development, 4(10), 13-18. https://doi.org/10.31149/ijefsd.v4i10.3523
Section
Articles
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