Internal audit: the nature, problems and prospects

The article discusses the concept of internal audit of its objects, functions, methods of implementation and the need for enterprises in Ukraine, shows the shortcomings of internal audit in Ukraine and made suggestions for their elimination. In the article the features of organizing internal audit in enterprises. The expediency of the establishment of the internal audit business audit and role in the system of economic security. It is proved that the main problematic aspects of internal audit in Ukraine should be attributed primarily to insufficient normative and methodological support, leading to misunderstanding same principles, techniques, methodologies and procedures for internal audit, lack of internal developments regarding the organization and methodology of internal audit in the company.