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Internal Audit And Risk Assessment Connected With The Going Concern Assumption

Author

Listed:
  • Ruslana Dimitrova

    (Varna University of Economics)

Abstract

The article presents an overview of the role of internal and external audit in risk assessment, connected with the going concern assumption. There are presented possibilities for improving the technology of risk assessment under conditions of internal audit as a basis for developing a methodology in the designated field.

Suggested Citation

  • Ruslana Dimitrova, 2015. "Internal Audit And Risk Assessment Connected With The Going Concern Assumption," Business & Management Compass, University of Economics Varna, issue 3, pages 30-43.
    • Handle: RePEc:vrn:journl:y:2015:i:3:p:30-43
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    File URL: http://journal.ue-varna.bg/uploads/20151211090544_1121156916566a91e8c070b.pdf
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    More about this item

    Keywords

    risk assessment; going concern assumption; internal audit; technology;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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