Local Assessment of the Effectiveness of Internal Audit of a Railway Company in Russia : доклад, тезисы доклада


Тип публикации: доклад, тезисы доклада, статья из сборника материалов конференций

Конференция: International Session of Factors of Regional Extensive Development (FRED 2019); Иркутск; Иркутск

Год издания: 2019

Аннотация: This article presents the general results of observations related to evaluations of the effectiveness of the internal audit function. These conclusions are made concerning the reasons why there are no grounds for any positive assessment based solely on public data. A general approach to building an internal audit function is considПоказать полностьюered using the COSO ERM model and the BSC (Balanced Scorecard), adapted for the national railway monopolist company in Russia. In this article, we discuss the possibility of applying the internal audit model proposed in the dissertation of Ox. Goryacheva assessing the effectiveness of a railway company in Russia. The study suggested the development of a common opinion on the possibility of such an assessment.?

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Журнал: International Session of Factors of Regional Extensive Development (FRED 2019)

Номера страниц: 186-190

Издатель: Atlantis Press


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