PhD, Head of The Department of Financial Analysis and Auditing, Tashkent State University of Economics, Uzbekistan
Online published on 4 September, 2020.
This article discusses the issues of evaluating the effectiveness of the internal control system during the audit of financial statements. As a result of the studies, the elements of the components of the internal control system in business entities were clarified. Also, this article describes the components of an internal control system.
Internal Control, Internal Control System, Audit, Audit Activity, Audit Of Financial Statements, International Audit Standards, Fraud
