Internal audit in Kazakhstan: conditions of economic instability and additional risks
| dc.contributor.author | Syzdykova, E.Zh. | |
| dc.contributor.author | Alpi2, A.A. | |
| dc.contributor.author | Kozhevnikova, Ye.I. | |
| dc.date.accessioned | 2021-01-05T10:02:55Z | |
| dc.date.available | 2021-01-05T10:02:55Z | |
| dc.date.issued | 2020-03-06 | |
| dc.description.abstract | The improvement of the internal audit system in banks is a priority task of the second-level Bank management. The purpose of the study was to survey the risks faced by internal auditors during verification. We have observed how second-tier banks adapt to the application of IFRS 9 "Financial instruments". The results of the observation confirm the effectiveness of the application of IFRS 9 "Financial instruments". Conclusions. A competent transition to IFRS 9 and the deployment of specially created analytical solutions will not only increase the financial stability of individual banks, but also help to stabilize the entire banking system of Kazakhstan. | ru_RU |
| dc.identifier.citation | Syzdykova E.Zh. Internal audit in Kazakhstan: conditions of economic instability and additional risks/E.Zh.Syzdykova, A.A. Alpi, Ye.I.Kozhevnikova//Цифрлық экономика: бизнестің жаңа архитектоникасы жəне құзыретті- ліктер трансформациясы = Цифровая экономика: новая архитектоника бизнеса и трансформация компетенций. March. -2020. Р.364-367. | ru_RU |
| dc.identifier.uri | https://rep.buketov.edu.kz/xmlui/handle/data/10353 | |
| dc.language.iso | en | ru_RU |
| dc.publisher | KSU Publ. | ru_RU |
| dc.relation.ispartofseries | Цифрлық экономика: бизнестің жаңа архитектоникасы жəне құзыретті- ліктер трансформациясы = Цифровая экономика: новая архитектоника бизнеса и трансформация компетенций; | |
| dc.subject | IFRS 9 "financial instruments" | ru_RU |
| dc.subject | risks | ru_RU |
| dc.subject | internal audit | ru_RU |
| dc.subject | IFRS 39 "Financial instrument recognition and evaluation". | ru_RU |
| dc.title | Internal audit in Kazakhstan: conditions of economic instability and additional risks | ru_RU |
| dc.type | Article | ru_RU |