Local Assessment of the Effectiveness of Internal Audit of a Railway Company in Russia

DOI

10.2991/fred-19.2020.39How to use a DOI?

Keywords

internal audit; controlling, coso erm, bsc, railways, railway company

Abstract

This article presents the general results of observations related to evaluations of the effectiveness of the internal audit function. These conclusions are made concerning the reasons why there are no grounds for any positive assessment based solely on public data. A general approach to building an internal audit function is considered using the COSO ERM model and the BSC (Balanced Scorecard), adapted for the national railway monopolist company in Russia. In this article, we discuss the possibility of applying the internal audit model proposed in the dissertation of Ox. Goryacheva assessing the effectiveness of a railway company in Russia. The study suggested the development of a common opinion on the possibility of such an assessment.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ox.P. Goryacheva
AU  - M.V. Krylova
AU  - E.A Elgina
AU  - M.I. Migunova
PY  - 2020/01
DA  - 2020/01
TI  - Local Assessment of the Effectiveness of Internal Audit of a Railway Company in Russia
BT  - Proceedings of the International Session on Factors of Regional Extensive Development (FRED 2019)
PB  - Atlantis Press
SP  - 186
EP  - 190
SN  - 2352-5428
UR  - https://doi.org/10.2991/fred-19.2020.39
DO  - 10.2991/fred-19.2020.39
ID  - Goryacheva2020/01
ER  -