id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-2475	B. Turabov	MODERN FORMS OF AUDITING AND DIRECTIONS FOR IMPROVEMENT OF INTERNAL CONTROL	2024	7	.pdf	application/pdf	2828	103	29	Also, the features of the compliance audit can be explained as follows: – compliance audit is carried out by independent assessment of the compliance of the activity of the audit object, financial transactions and information with the requirements of the documents regulating the activity of the audit object; – compliance audits are concerned with legality (adherence to formal criteria such as relevant laws, regulations and agreements) or propriety (adherence to general principles governing sound financial management and the ethics of public officials); – “legality” is studied as the main focus of the compliance audit, and “correctness” can be additionally studied in the public sector, such as financial management, ethics of officials and leadership potential; – information on the results of audits is considered important information that serves as a basis for decision-making in the public sector, and it is presented based on appropriate and sufficient audit evidence; – Compliance audit - is aimed at ensuring reliability and provides reasonable or limited reliability in relation to the information on the audit results. Proper organization of internal audit activities, including review of internal audit activities, monthly review of their activities, analysis of identified deficiencies, analysis of the financial and economic unit’s activities and requests from internal audits, as well as illegal situations detected by all control bodies it is necessary to get acquainted regularly, to ensure their complete elimination within the framework of the system by internal audit, to identify the chain of culprits, existing gaps and take measures.	cache/ajbmeb-2475.pdf	txt/ajbmeb-2475.txt