FRAMEWORK OF REVIEWS INTERNAL AUDIT DIRECTIONS

Abstract

The origin of internal audit was mainly conditioned by the strengthening of control activities within organizations, when the task was set to consistently assess the effectiveness of the asset maintenance process, the effectiveness of monitoring the results of financial and economic activities. Thus, internal audit acted as a tool to support corporate management. However, currently, the requirements for sustainable development of economic management have also had an impact on the directions of internal audit, which have already targeted the services of public interests. The study substantiates the requirement to review internal audit functions in the context of sustainable development of organizations.