EVOLUTION OF INTERNAL AUDIT IN THE CONTEXT OF MANAGEMENT THEORIES
S.A. Danilkova
Polessky State University, Pinsk, Republic of Belarus
Keywords: stages of internal audit, audit theory, Marxist theory, theory of rational randomness, theory of dependence on resources, institutional theory
Abstract
Based on the study of the economic literature of Russian and foreign authors, the historical stages of the formation and development of internal audit are considered, the approaches of scientists to the periodization of internal audit are systematized, the strengths and weaknesses of various opinions are determined. The author revealed the content of the theories of the audit with the indication of their advantages and disadvantages, and justified the author’s opinion on the issue of the evolution of internal audit in the context of various criteria and organizational and management theories, the directions for the implementation of internal audit in the context of managerial theories are indicated.
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