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Fundamental approaches to the preparation of a risk-based internal audit work plan

Business Administration
Fundamental approaches to the preparation of a risk-based internal audit work plan

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Аннотация

The article discusses the fundamental approaches to planning the work of internal audit based on a risk-based approach, taking into account the requirements of international auditing standards, the updated concept of three lines of defense, recommendations for the organization of risk management and internal control. The problems of the article are relevant in the conditions of rapid changes in the business environment, the emergence of new risks, the increasing complexity of business processes of organizations and the regulatory framework, the development of corporate governance practices, leading to the need for rapid adaptation of the internal audit function to the changes taking place. The material of the article is presented taking into account the current regulatory framework, international standards of auditing, International foundations of professional practice of internal audit.

Ключевые слова

audit planning, internal audit, risk-based approach, internal audit model.

Финансирование

The work was carried out as part of the RCM-2021 event: II International competition of research papers and projects “Management of remote teams and employees 2021” (Stars of Science and Education, RusAlliance Sova)

Рекомендуемая ссылка

No items found. Fundamental approaches to the preparation of a risk-based internal audit work plan // Современные технологии управления. ISSN 2226-9339. — #3 (96). Номер статьи: 9602. Дата публикации: 07.09.2021. Режим доступа: https://sovman.ru/en/article/9602/

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Abstract

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Suggested citation

No items found. // Modern Management Technology. ISSN 2226-9339. — #3 (96). Art. #  9602. Date issued: 07.09.2021. Available at: https://sovman.ru/en/article/9602/

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Библиографический список

  1. Paramonova, L.A. Risk-based approach to the organization of internal audit of an economic entity [Risk-oriyentirovannyy podkhod k organizatsii vnutrennego audita ekonomicheskogo sub”yekta]// Humanitarian Balkan Studies, 2017, no. S. 35-37.
  2. Model of Three IVA lines. Updating the Three Lines of Defense Model [Model’ Trekh liniy IVA. Obnovleniye Modeli Trekh liniy zashchity]. International Institute of Internal Auditors (IIA), 2020, https://global.theiia.org/about/about-internal-auditing/Public%20Documents/Three-Lines-Model-Updated.pdf
  3. International framework for the professional practice of internal audit (ed. 2016) [Mezhdunarodnyye osnovy professional’noy praktiki vnutrennego audita (red. 2016 g.)], https://www.iia-ru.ru/
  4. Research on the current state and development trends of internal audit in Russia [Issledovaniye tekushchego sostoyaniya i tendentsiy razvitiya vnutrennego audita v Rossii,], 2019, Deloitte and Touche CIS in cooperation with the Institute of Internal Auditors. https://www.iia-ru.ru/contact/Investigation of %20Current %20State %20and %20Trends %20Development %20internal %20audit %20in %20Russia %202019.pdf
  5. Letter of the Bank of Russia dated 01.10.2020 No. IN-06-28 / 143 “Information letter on recommendations for organizing risk management, internal control, internal audit, and the work of the audit committee of the board of directors (supervisory board) in public joint stock companies.” [Informatsionnoye pis’mo o rekomendatsiyakh po organizatsii upravleniya riskami, vnutrennego kontrolya, vnutrennego audita, raboty komiteta soveta direktorov (nablyudatel’nogo soveta) po auditu v publichnykh aktsionernykh obshchestvakh]
  6. Report “Internal Control: An Integrated Approach” (COSO) [Vnutrenniy kontrol’: integrirovannyy podkhod], the Committee of Sponsoring Organizations of the Treadway Commission’s Internal control – Integrated Framework. https://www.coso.org/
  7. Risk management of organizations. Integrated model. [pravleniye riskami organizatsiy. Integrirovannaya model’. Kratkoye izlozheniye. Kontseptual’nyye osnovy] Summary. Conceptual framework. 2004.2017. COSO, https://www.coso.org/
  8. Global Risk Study 2020. PwC. 2020. // Access mode: https://www.pwc.ru/ru/publications/2020-global-risk-study/global-risk-study-2020.pdf. https://www.pwc.ru/ru/publications/2020-global-risk-study.html
  9. Practical Guide “Developing a Risk-based Internal Audit Plan” [Prakticheskoye rukovodstvo «Razrabotka risk-oriyentirovannogo plana vnutrennego audita] (PG: Developing a Risk-based Internal Audit Plan) from May 2020, Institute of Internal Auditors; https://global.theiia.org/standards-guidance/recommended-guidance/practice-guides/Pages/Developing-a-Risk-based-Internal-Audit-Plan.aspx
  10. Order of the Ministry of Finance of Russia dated 09.01.2019 No. 2n “On the introduction of international auditing standards in the territory of the Russian Federation and on recognizing as invalid some orders of the Ministry of Finance of the Russian Federation” [O vvedenii v deystviye mezhdunarodnykh standartov audita na territorii Rossiyskoy Federatsii i o priznanii utrativshimi silu nekotorykh prikazov Ministerstva finansov Rossiyskoy Federatsii] (as amended and supplemented).

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