title: Ð Ð¾Ð»Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: The role of internal audit in increasing the efficiency of the company
Creators: name: ÐÑÑÑÐ¸Ð½Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ
Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð² Ð°ÑÐ´Ð¸ÑÐµ
internal audit
financial reporting
assessment of the effectiveness of internal audit
falsification of financial statements
digital technologies in audit

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ ÐµÐµ Ð¾ÑÐµÐ½ÐºÐ¸. 2. ÐÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐµÐ¿Ð°ÑÑÐ°Ð¼ÐµÐ½ÑÐ° Ð¿Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼Ñ Ð°ÑÐ´Ð¸ÑÑ, Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 3. ÐÑÑÐ²Ð¸ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐµÐ¿Ð°ÑÑÐ°Ð¼ÐµÐ½ÑÐ° Ð¿Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼Ñ Ð°ÑÐ´Ð¸ÑÑ. 4. ÐÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ Ð¼ÐµÑÑ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. 5. ÐÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹. Ð Ð°Ð±Ð¾ÑÐ° Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐ²Ð»ÑÑÑÐ¸Ð¼ÑÑ ÐºÑÑÐ¿Ð½ÐµÐ¹ÑÐ¸Ð¼ ÐµÐ²ÑÐ¾Ð¿ÐµÐ¹ÑÐºÐ¸Ð¼ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´Ð¸ÑÐµÐ»ÐµÐ¼ ÑÐ¾ÑÑÐ¾ÑÑÐ¾Ð´ÐµÑÐ¶Ð°ÑÐ¸Ñ ÑÐ´Ð¾Ð±ÑÐµÐ½Ð¸Ð¹. Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð´Ð°Ð½Ð° ÐºÑÐ°ÑÐºÐ°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÐµÐµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ°Ð±Ð¾ÑÑ ÐÐµÐ¿Ð°ÑÑÐ°Ð¼ÐµÐ½ÑÐ° Ð¿Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼Ñ Ð°ÑÐ´Ð¸ÑÑ ÐÐÐ Â«Ð¤Ð¾ÑÐÐ³ÑÐ¾Â». Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð½Ð°ÑÑÐ½Ð¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ Ð±ÑÐ»Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð´Ð¾ÑÐ¾Ð¶Ð½Ð°Ñ ÐºÐ°ÑÑÐ° Ð¿Ð¾ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°, ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ°Ð±Ð¾ÑÑ ÐÐµÐ¿Ð°ÑÑÐ°Ð¼ÐµÐ½ÑÐ° Ð¿Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼Ñ Ð°ÑÐ´Ð¸ÑÑ ÐÐÐ Â«Ð¤Ð¾ÑÐÐ³ÑÐ¾Â».
description: This work is devoted to the study, development and implementation of a set of measures aimed at improving the internal audit system. Tasks that were solved in the course of the study: 1. To study the theoretical foundations of the internal audit system and methods of its assessment. 2. Evaluate the efficiency and effectiveness of the Internal Audit Department of the studied organization. 3. To identify problems in the activities of the Internal Audit Department. 4. Propose measures to improve the efficiency of internal audit. 5. Evaluate the effectiveness of the proposed activities. The work was carried out on the basis of the enterprise, which is the largest European manufacturer of phosphorus-containing fertilizers. In the course of the study, a brief description of the enterprise was given, a financial analysis of its financial statements was carried out, and the main financial and economic indicators of the enterprise were analyzed. The organization of work of the Internal Audit Department of PhosAgro PJSC was considered. In the process of writing the work, based on the analysis of scientific literature, a roadmap was developed to create a system for assessing the effectiveness of the internal audit system, and recommendations were also developed to improve the performance of the PhosAgro Internal Audit Department. .