Turishcheva Tatyana Borisovna (Сandidate of Economics, Associate Professor, Plekhanov Russian University of Economics; Associate Professor, Financial University under the Government of the Russian Federation)
Tchaikovskaya Lyubov Aleksandrovna (Doctor of Economics, Professor, Plekhanov Russian University of Economics)
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The article is devoted to consideration of the planning features of internal audit and control activities in autonomous institutions. The features and feasibility of using a risk-based half-way in the process of making plans are considered. The features of the selection of audit and control objects are highlighted. The necessity of using chain planning in autonomous institutions is substantiated.
Keywords:audit, control, plan, autonomous institution, chain planning, risk.
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Citation link:
Turishcheva T. B., Tchaikovskaya L. A. Planning for internal audit in autonomous institutions // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2020. -№07. -С. 95-98 DOI 10.37882/2223-2974.2020.07.34 |
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