ORGANIZATION AND IMPROVEMENT OF INTERNAL AUDIT IN THE ENTERPRISE MANAGEMENT SYSTEM
Authors:   Vinnytsia National Agrarian University, Ukraine, Mulyk Yaroslavna 
Published: September 2022

The purpose of the paper are the issues related to the organization and improvement of internal audit in the enterprise management system. Methodology. The study is based on a dialectical method using a systematic approach to knowledge of economic phenomena, processes inherent in the system of public financial control and internal audit, in particular. The research used general and special methods based on the systematic study of economic phenomena. Results. It is determined that internal audit is an assessment of the enterprise in order to provide its owners and management with prompt and unbiased information about the general condition of the entity and the prospects for management decisions. The reason for the development of internal audit in Ukraine was the creation of enterprises with different forms of ownership and the inability of the traditional command-and-control system to perform its functions in the transition to market conditions. Problems of formation and development of internal audit in Ukraine are, firstly, the lack of a central independent body whose competence should be the regulation of internal audit at the macro level, i.e. the development of standards, guidelines for this type of audit, and secondly, the lack of internal documents on the activities of internal auditors. According to the results of the study, the main tasks and directions of the internal audit service are considered. It is proposed to supplement the list of the main activities of the internal audit department with the following items: meeting the needs of management in terms of providing relevant reporting information on various issues arising in the process; support of external control (appropriate control measures by regulatory authorities). Three main types of audit in the public sector are described, as well as types of internal audit in international practice. The types of internal audit in foreign countries, defined in the regulations on internal audit, are analyzed. Directions and spheres of internal audit activity were assessed in accordance with national standards. Ways to ensure and improve the quality of internal audit have been identified. The directions of internal audit quality assessment, register of typical violations and shortcomings in the process of drafting internal documents on internal audit quality assessment, performance indicators of the internal audit service, cost of training and certification services provided by the Institute of Internal Auditors of Ukraine are described. Practical implications consist in the scientific validity and applied orientation of the provisions, approaches and recommendations given in this study, the use of which will improve the organizational and methodological foundations of internal audit. Value/originality. Using the model of levels of professional competence of internal auditors presented in this study on the basis of Bloom’s taxonomy will allow structuring the levels of thinking and skills of internal audit specialists.