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Authors : 1. L. V. Gusarova,
PhD (Economics), Associate Professor
Bugulma branch of the Institute of Economics, Management and Law (Kazan)
Essence and role of internal audit in increasing the efficiency of non-commercial organizations activity
The article views the essence and role of internal audit in increasing the efficiency of authorized and entrepreneurial activity of non-commercial organizations. The internal audit ensures constant control over the non-commercial organization's economic activity, allows to make alternative decisions on the purposeful implementation of the available resources, to reduce costs, to optimize taxation system, to assist the personnel in carrying out their duties, as well as to reduce time for audit.
Keywords :
non-commercial organizations; authorized and entrepreneurial activity; audit; internal control system
Bibliography :
1. Федеральные правила (стандарты) аудита (ФПСА). Утверждены приказом Минфина РФ от 31 октября 2000 г. № 94н, в редакции приказа Минфина РФ от 7 мая 2003 г. № 38н//СПС «Гарант».
2. Об аудиторской деятельности: Федеральный закон от 30 декабря 2008 г. № 307-ФЗ//СПС «Гарант».
3. Батурина М.В. Ревизионная работа в некоммерческих организациях//Некоммерческие организации в России. -2007. -№ 3. -С. 32-35.
Citation :
Gusarova L. V. Essence and role of internal audit in increasing the efficiency of non-commercial organizations activity, Actual Problems of Economics and Law, 2009, vol. 3, No. 4, pp. 172–178 (in Russ.).
Type of article : The scientific article
Date of receipt of the article :
09.10.2009
Date of adoption of the print :
30.11.2009
Date of online accommodation :
25.09.2017
