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Development of Internal Audit

Author

Listed:
  • Aigerim LAMBEKOVA

    (Narxoz University Almaty Kazakhstan)

  • Aliya NURGALIEVA

    (Narxoz University Almaty Kazakhstan)

  • Elmira SYZDYKOVA

    (Narxoz University Almaty Kazakhstan)

  • Gaukhar ZHANIBEKOVA

    (Narxoz University Almaty Kazakhstan)

  • Josef AFF

    (Vienna University of Economics and Business Vienna Austria)

Abstract

The internal audit service is not just a world trend but an extreme necessity in the face of actively developing and more complicated economic relations The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations The article develops the initial conceptual formulation and internal audit audits and controls to improve the rationality of economic activity and related control measures

Suggested Citation

  • Aigerim LAMBEKOVA & Aliya NURGALIEVA & Elmira SYZDYKOVA & Gaukhar ZHANIBEKOVA & Josef AFF, 2017. "Development of Internal Audit," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 8(8), pages 2483-2489.
    • Handle: RePEc:srs:jarle0:v:8:y:2017:i:8:p:2483-2489
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    Cited by:

    1. Aizada Zhakupova & Lambekova Aigerim & Syzdykova Elmira & Syzdykova Dinara & Zhanseitov Azamat, 2021. "Impact of the Adopted Financial Processes for Carrying Out Green Energy Projects in Georgia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(2), pages 57-61.

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