CONCEPTUAL CONTENT OF THE ACCOUNTING AND INTERNAL AUDIT OF INTRAGROUP TRANSACTIONS IN CORPORATE GOVERNANCE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2017, Vol 1, Issue 6
Abstract
The article considers approaches to the definition of the concept of "corporate governance". The role of accounting and internal audit of intragroup transactions in the corporate governance system has also been determined. The author suggests an improved definition of corporate governance. To ensure the implementation of effective corporate governance in a group of companies, accounting and internal audit services play a particularly important role. It is noted that the primary and general indicators obtained from the primary accounting documentation, the analytical accounting registers occupy a significant place in the information support of the analysis of intragroup transactions for the purposes of corporate governance. Internal audit of intragroup transactions in the corporate governance system ensures the separation of management and property rights, improvement of management functions and, in particular, control functions, interlacing of corporate interests.
Authors and Affiliations
Nataliia Solodka
Keywords
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