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Rusudan Kutateladze
Georgian Technical University, Tbilisi, Georgia
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Approaches to the Detection of Internal Control and Audit Rusudan Kutateladze; Anzor Abralava; Nino Pailodze; Nino Taruashvili; Iasha Murvanidze
Journal of Management Practices, Humanities and Social Sciences Vol. 4 No. 1: JMPHSS 2020
Publisher : Journal of Management Practices, Humanities and Social Sciences

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Abstract

The purpose of this research is to define approaches and control measures to the internal control and audit system in the economic entity, which is a key function of internal audit. The urgency of the research topic is driven by the need to improve the control system, which is one of the important factors for countries in transition economies. The methodological basis of the research was provided by the papers of Georgian and foreign scientists dedicated to the internal control of the corporation and specifically to the internal audit. The methodological basis of the research has become the dialectical method of studying economic events and processes. In addition, general and specific scientific methods of knowledge of events and facts were used. This study developed a set of documentation for performing control procedures that will reduce the time required for calculations and increase object verification accuracy. This study provides insights for scholars and practioners and encourages them to systematically analyze the audit and its development directions.
Formation of Organizational Forms of Internal Control and Audit Nino Pailodze; Rusudan Kutateladze; Tornike Dzagnidze
Journal of Management Practices, Humanities and Social Sciences Vol. 4 No. 2: JMPHSS 2020
Publisher : Journal of Management Practices, Humanities and Social Sciences

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The purpose of this research paper is to improve the processes of designing, implementing, and applying audit methods and procedures within the corporate governance system, to clarify and formulate a single and understandable apparatus of “corporate governance”, which will allow us to determine the place and role of internal audit in the corporate governance system. The paper uses a complex methodology for studying the topic, including methods such as analysis and synthesis, comparison, and statistical assessment. Key findings of current study are a system of quantitative and qualitative indicators that expresses the economic interests and control parameters of a group of corporate governance entities. It will help to evaluate the level of performance of the analytical facility using the paired comparison method. Relevance of the topic is related to the fact that the creation and development of internal audit function are connected to the creation and development of joint-stock companies caused by post-soviet privatization of property in Georgia. There is a substantial volume of research that gives a general perspective about the internal audit of corporate governance, but the creation of the conceptual model of internal audit in the corporate governance system and its auditory assessment methods remain the least scrutinized field of economic science.
Co-Authors Anzor Abralava Iasha Murvanidze Nino Pailodze Nino Taruashvili Tornike Dzagnidze