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COMMON BASIS OF CONTROL AND AUDIT

Journal: Journal Association 1901 SEPIKE (Vol.1, No. 10)

Publication Date:

Authors : ;

Page : 179-182

Keywords : control; audit; control systems; elements of control; types of audits;

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Abstract

The article is devoted to the common elements of control and audit. This is important to use an aggregate methodology for various control activities and audit procedures. It describes the elements of the control system according to Prof. Robert Anthony which are used to analyze the processes of the main types of audits. Thus the connection between the control and the audit is established. The conclusion is that the audit procedures may be used for other types of controls.

Last modified: 2018-02-07 23:40:08