Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

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Fedotova Е. S., Pchelintseva L. B. The Capabilities of Internal Audit to Assess the Integrated Management Information System. Journal Izvestiya of Saratov University. Economics. Management. Law, 2017, vol. 17, iss. 3, pp. 291-296. DOI: 10.18500/1994-2540-2017-17-3-291-296

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The Capabilities of Internal Audit to Assess the Integrated Management Information System

Fedotova Еlena S., Saratov Social-Economic Institute of the Plekhanov Russian University of Economics
Pchelintseva L. B., Saratov Institute (branch) of the Russian State Trade and Economic University

Introduction. Practical use of the system of internal audit has a number of difficulties, due to lack of systematic theoretical development in the field of internal audit methodology adapted to Russian conditions. In the interest of management of the enterprises in the effectiveness of internal audit there is a need to develop a system of evaluating the quality of information support. The system of indicators must allow to evaluate the degree of customer satisfaction by internal auditors work. The article proposes the use of a system of indicators for evaluation of integrated systems of internal accounting information that will identify problem areas. Theoretical analysis. Analyzed existing system integrated internal accounting information . The research develops the scientific direction, extends its conceptual and methodological apparatus. In this paper we use such research methods as: research synthesis, observation, comparison, grouping, testing, logical analysis and synthesis. Results. The recommendations for improvement generated by the information system internal audit and substantiated recommendations on the assessment of the degree of adequacy of information, timeliness, completeness, validity, allowing to improve the system of internal control of the company. The practical implementation of the proposed method quantitative and qualitative evaluation of the integrated system of accounting information provides the possibility of increasing the efficiency of the internal control system of the enterprise. It is proposed that the segments of the internal audit to take arising from the implementation of the facts of economic life, the relationship of the objects that make up the cycles of economic life facts.

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