Issues of Evaluating the Effectiveness of the Internal Control System in Audits

Anvar Ziyadullaevich Avlokulov, Nargiza Shukhratovna Abdieva, Bobur Nodirovich Sayfutdinov


This article describes the areas of evaluation of the effectiveness of the internal control system in audits. As a result of the research, 5 stages of evaluating the effectiveness of the internal control system are proposed. The author has also developed internal control evaluation steps.


Audit; Control; Internal Control System; Analytical Activities; Audit Planning; Audit Evidence; Audit Opinion

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