scholarly journals Evaluation of activity of internal audit: theoretical features and practical priorities

2021 ◽  
pp. 40-47
Author(s):  
Elena Gheorghe Petreanu
Keyword(s):  
Evaluation Method ◽  
Internal Audit ◽  
Evaluation Process ◽  
Structural Variations ◽  
Analysis And Evaluation ◽  
Economic Entity ◽  
Basic Functions ◽  
The Republic ◽  
Method Of Evaluation ◽  
Audit Activity

Internal audit is a crucial constituent in supporting the management of the prosperous entity in the circumstances of the competitive economy. The significant structural variations that have taken place in recent years both in the Republic of Moldova and in the world, the determination of new priorities in economic development, the formation of a new management system within the economic entity have contributed to the development of internal audit in several countries. A keen interest in the implementation of internal audit also belongs to the owners, who are interested in monitoring the effectiveness of material, financial and human resources within the entity. The internal audit is actively implemented in the entity’s activity, such as in the preparation of economic and financial information, its analysis and evaluation, control over the quality and efficiency of the entity’s subdivisions, also on the safety of assets and efficiency of their use, etc. On these grounds, the role of quality assurance of the internal audit activity is currently on the rise, which is in line with its performance. In this context, the author approaches the study of the basic aspects of the internal audit evaluation process in terms of identifying the evaluation method, establishing and interpreting the indicators used in the evaluation, as well as determining the evaluation principles. As a method of evaluation of the quality of the internal audit activity, the author uses the dashboard, determines the basic steps in its use and suggests a list of indicators, which can be applied in the evaluation process. At the same time, the basic functions of using the dashboard in the process of evaluating the work of internal audit are identified.

scholarly journals Internal audit in the period of economic changes and its role in evaluation of the entity’s internal control. Theoretical characteristics and practical approaches

2021 ◽  
pp. 19-28
Author(s):  
Cristina Vasile Dolghi ◽  
Elena Gheorghe Petreanu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Assessment Tool ◽  
Internal Audit ◽  
Evaluation Process ◽  
Primary Role ◽  
Control Environment ◽  
Internal Control System ◽  
Control Evaluation ◽  
Method Of Evaluation

Internal control delivers guarantee and trust for investors, clients, suppliers, but also for the entity’s employees and other interested parties. As a result, an effective internal control system has a significant impact on the credibility of a modern entity and its activities, which is ensured by the entity’s management, through an appropriate process of evaluating the effectiveness of internal control. On the basis of those exposed, we sustain the opinion shared by many experts in the field, that the primary role in evaluating the internal control system is attributed to internal audit, because in line with current development trends, it supports the entity in maintaining effective controls by evaluating efficiency and effectiveness. As well as by promoting biased business actions. In this connection, the authors approach the study of the basic aspects of the internal control evaluation process in the light of the identification of the method, establishing and interpreting the indicators used in the evaluation, as well as determining the criteria and practical tools for evaluation. As a method of evaluation of internal control the systematic method of authors is proposed, which involves the evaluation of each component of it. This approach permits internal auditors to make an integrated consideration of the effectiveness of internal control in the entity of the internal control system in the good functioning of the entity, which contributes to the fulfillment of its strategic objectives. In addition, the research carried out highlights the performance of the assessment tool – the corresponding questionnaire, which was developed to evaluate the control environment of the entity and applied in the activity of public interest entities in the Republic of Moldova. This study offers the possibility to recognize the deficiencies within the control environment established at the entity and offers the possibility to the management of the entity to improve its functioning mechanism.

ON THE ANALYSIS AND EVALUATION OF THE FINANCIAL ACTIVITIES OF AN ENTERPRISE IN THE TOKTOGUL REGION OF KYRGYZSTAN IN ACCORDANCE WITH INTERNATIONAL STANDARDS

2020 ◽  
Vol 2 (10) ◽  
pp. 77-79
Author(s):  
M. U. USUPOV ◽  
Keyword(s):  
Management System ◽  
Production Management ◽  
Organizational Structures ◽  
International Standards ◽  
Analysis And Evaluation ◽  
Financial Condition ◽  
Economic Entity ◽  
Production Management System ◽  
Provision Of Services

The article discusses the issues of improving the management of the financial condition of the economic entity, which change due to variable conditions of formation in organizational structures at the levels of levels, the production management system, the provision of services and the distribution of the company's profit. Such a management system can significantly affect the performance of the firm and accelerate the transition to international standards.

Utility analysis and evaluation method study of side channel information

2013 ◽  
Vol 30 (5) ◽  
pp. 500-508
Author(s):  
Yingjian Yan ◽  
Jingchao Yu ◽  
Pengfei Guo ◽  
Jianfei Guo
Keyword(s):  
Evaluation Method ◽  
Side Channel ◽  
Utility Analysis ◽  
Analysis And Evaluation ◽  
Channel Information

scholarly journals Senatorial Revision of I. N. Tolstoy of Yakutsk Region in 1844

2020 ◽  
pp. 271-290
Author(s):  
A. I. Arkhipova ◽  
P. P. Petrov
Keyword(s):  
Management System ◽  
Office Work ◽  
Regional Administration ◽  
City Hall ◽  
Russian State ◽  
National Archives ◽  
The Republic ◽  
Audit Activity ◽  
The 19Th Century ◽  
First Time

For the first time in historiography, an attempt is made to illuminate the activities of Senator I.N. Tolstoy in conducting an audit of the regional management system of the Yakutsk region. Particular attention is paid to the audit of office work of the Yakutsk regional administration and the Yakutsk city hall. The novelty of the study is in the fact that, based on an analysis of archival sources first introduced into scientific circulation, the specifics of the functioning of the regional administration in the second quarter of the 19th century is revealed, and the results of the audit are considered as prerequisites for expanding the rights of administrative independence of the Yakutsk region from the Irkutsk province. The relevance of the study is due to the fact that this was the only senatorial revision for all years in the territory of the vast and geographically remote Yakutsk region, which has not undergone extensive scientific study. In the course of the presentation of the substantive part, a review of the main directions of the audit activity in relation to the regional and district levels of government, as well as its inspection supervision of the activities of the lower administrative authorities, including the city hall, was performed. Based on the author’s development, it was proved that the senatorial audit, reflecting the attention of the imperial authorities to the periphery, was aimed primarily at increasing the efficiency of the Siberian suburbs management system on the example of the Yakutsk region through personnel shifts and elimination of identified office work disturbances. The study was based on documents first discovered in the archives of the Russian State Historical Archive and the National Archives of the Republic of Sakha (Yakutia).

scholarly journals Pengaruh Audit Internal dan Akuntabilitas Suber Daya Manusia terhadap Perwujudan Good Governance pada Lembaga SKK Migas

2015 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Latifah Latifah ◽  
A. Rinto Pudyantoro
Keyword(s):  
Human Resources ◽  
Oil And Gas ◽  
Good Governance ◽  
Internal Audit ◽  
Sampling Technique ◽  
The State ◽  
Survey Method ◽  
Special Unit ◽  
The Republic ◽  
The Government

<p>Special Unit for Upstream Oil and Gas Business Activities (SKK Migas) is an institution established by the Government of the Republic of Indonesia through Presidential Regulation (Perpres) No. 9 of 2013 on the Management of Upstream Oil and Gas Business Activities. The task of SKK Migas is to manage the upstream oil and gas business activities based on cooperation contracts. The purpose of the establishment of this institution so that retrieval of natural resources of oil and gas owned by the State can provide maximum benefit and acceptance for the state to the greatest prosperity of the people. Based on these tasks and objectives, SKK Migas is responsible to the state and all Indonesian people to work properly, honestly, fairly, cleanly, transparently and competently in order to achieve good governance of state institutions. Therefore, internal monitoring (internal audit) and accountability of its human resources are required. This research has a purpose to test the influence of internal audit and human resource accountability to the achievement of good governance at SKK Migas institution. This research uses survey method with population of all staffs of SKK Migas. Sampling method used is sampling with purposive sampling technique. In this study, 145 samples were taken. Methods of data collection was done by using questionnaires containing several questions with the method of data analysis using multiple regression. The result of this research is to accept both hypothesis which is internal audit have positive effect toward the achievement of good governance in SKK Migas. And the accountability of human resources positively affect the achievement of good governance in SKK Migas.</p>

scholarly journals Institutional Mechanism for Ensuring Economic Security and Investment in an Inter-Sectoral Regional Complex

2018 ◽  
Vol 11 (6) ◽  
pp. 121-130
Author(s):  
V. V. Akberdina ◽  
O. P. Smirnova
Keyword(s):  
Economic Development ◽  
Structural Changes ◽  
Economic Security ◽  
Analysis And Evaluation ◽  
External Threats ◽  
Economic Entity ◽  
Sustainable Operation ◽  
Socio Economic Development ◽  
The Impact ◽  
Institutional Mechanism

The relevance of the research is caused by the need to form a high-quality concept of a system for management and forecasting of the socio-economic development of the sectoral and inter-sectoral complex of a region. The subject of the research is the methods for forecasting the economic security under conditions of uncertainty. The purpose of the research was to consider and evaluate a model of dynamic integration of economic security for a regional inter-sectoral complex under uncertainty conditions based on the institutional approach principles. The paper analyzes the vectors of structural changes in the regional inter-sectoral complex that includes the mining, manufacturing and construction industries. A methodology for predicting the impact of the digital economy on the economic security of the regional inter-sectoral complex is considered. A new model of forecasting the economic security of the above-mentioned complex was built to be used as a tool for regulating the socio-economic development at the regional level. A set of key conditions for the development of an institutional mechanism to ensure the economic security of the region in terms of its sustainable operation and withstanding internal and external threats and risks were formed. In turn, the institutional concept of the economic security mechanism involves constant selection, analysis and evaluation of judgments about the economic security of a region, country or economic entity. This task is achieved by comparing the numerous characteristics of economic activity. The paper concludes that the proposed method of forecasting using econometric models makes it possible to assess the economic security of a regional inter-sectoral complex and timely respond to negative performance indicators.

Research on Comprehensive Evaluation of Service Capability of the Third-Party Logistics Suppliers with AHP and Gray Entropy Theory

2021 ◽  
Author(s):  
Jun Li ◽  
Xuhua Pan ◽  
Mingxiao Li ◽  
Gang Wang ◽  
Zhixin Zhang
Keyword(s):  
Evaluation System ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Evaluation Model ◽  
Evaluation Process ◽  
Third Party ◽  
Third Party Logistics ◽  
Comprehensive Service ◽  
Service Capability ◽  
Capability Evaluation

To solve the problem of third-party logistics (3PL) evaluation and selection, a hybrid method with AHP and gray theory is proposed. First, the literature review about the 3PL evaluation method and technology is introduced. Furthermore, TPL comprehensive service capability evaluation system is established from aspects of service, time, cost and enterprise qualification. Besides, a comprehensive evaluation model process with gray entropy and AHP is introduced. Finally, a detailed evaluation process of 3PL supplier service capability in F company is introduced by an example, and the results show that the evaluation method in the paper is helpful to choose the TPL for logistics outsourcing.

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