Audit evaluation of the control environment as element of the internal control’s system of the economic subject

Abstract

The article is devoted to important in the current economic situation, the issue of the assessment of the reliability of the control environment as one of the most significant elements of the internal control system of the business entity. In article attempt on the basis of research and collation of various legal acts, including international level, relevant scientific literature and a personal point of view to structure the elements of the control environment and to identify approaches to audit their reliability. The article has interdisciplinary character, written at the intersection of financial control and audit.

Keywords

• аудит
• система внутреннего контроля
• контрольная среда
• элементы контрольной среды