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The Changing Role of the Transport Facility Internal Audit in the Post-COVID Period

In: Post-COVID Economic Revival, Volume II

Author

Listed:
  • Artem I. Krivtsov

    (MGIMO University
    State Marine Technical University)

  • Tatiana M. Tarasova

    (Samara State Transport University (SamGUPS))

Abstract

This chapter, “The Changing Role of the Transport Facility Internal Audit in the Post-COVID Period,” is devoted to the difficulties of economic actors and institutional conditions of developing new electronic applications and systems, and strengthening their internal controlinternal control and informationinformation security systems. Today, no organization can do without a well-functioning IT system: most of the operations are performed via the Internet, electronic document management, electronic signatures, and enterprises are striving to replace paper media with electronic ones. The article is aimed at developing additions to the existing tools for assessing the effectiveness of the internal control system at the Russian Railways’ structural enterprises, as well as at developing recommendations aimed at improving its efficiencyefficiency at the post-COVID period.

Suggested Citation

  • Artem I. Krivtsov & Tatiana M. Tarasova, 2022. "The Changing Role of the Transport Facility Internal Audit in the Post-COVID Period," Springer Books, in: Vladimir S. Osipov (ed.), Post-COVID Economic Revival, Volume II, chapter 0, pages 203-216, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-83566-8_13
    DOI: 10.1007/978-3-030-83566-8_13
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