ASSESSMENT OF THE INTERNAL CONTROL SYSTEM DURING AN AUDIT
DOI:
https://doi.org/10.55640/Keywords:
Audit, internal control system, risk, audit evidence, control environment, audit program, assessment, internal audit, efficiency, audit report.Internal control system assessment, audit process, risk analysis, COSO model, control environment, financial reporting, audit standards.Abstract
In this work, the theoretical and practical aspects of assessing the internal control system during audits are analyzed. The main elements of the internal control system, its effectiveness criteria, impact on audit risk, and assessment stages are highlighted. Proposals have also been put forward to improve the internal control system in Uzbekistan's practice.
References
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