Organization of internal audit service in the enterprise

The article reveals the essence of internal audit as practical activity of internal auditors, which appointed provides owners, management and investors of enterprise information about all aspects of financial and economic activity of an enterprise and its separate structural subdivisions. It is determined that the basic objects of internal audit are: organization and methodology of accounting, reporting, organization of tax accounting, enterprise management system and its structure, internal control system, financial and property status and solvency of the company, a condition of observance of requirements of regulatory and legal acts and orders of administration and so on. Internal audit in the enterprise can be represented in the form of a separate structural unit or a specialist with appropriate responsibilities. Organization of internal audit in domestic joint-stock companies means the subordination of internal audit to the board of management. The choice of organizational form of internal audit service is determined by individual characteristics of the enterprise (form of incorporation, the specificity and scale of activity, the company's goals, and functional responsibilities). There are two types of the organization of the internal audit depending on the type of the general organizational structure: organizational structure in segments (forming the internal audit in each segment) and command option (it is used when the organizational structure of the enterprise is not difficult) in domestic enterprises. The main effect of the activity of the internal audit service is the confidence of owners and managers that the systems of an enterprise created and operated appropriately, that the necessary mechanisms of control are included into every business process and they work properly. Keywords: internal audit, aim of internal audit, objects of internal audit, department