Problems of Implementation and Functioning of the Internal Audit at the Aviation Enterprises in Ukraine

Today, a very important issue in Ukraine is the issue of the implementation and functioning of the internal audit of the aviation company as a system to ensure its effective functioning through assessment, analysis and control in enterprise management, management personnel, compliance with the established regime or policies of accounting as a result of verification of the financial statements. The paper summarizes the existing methodology of internal audit at the company and asked to improve it in accordance with the features of the air transport industry. In general, the organization of the internal audit department at the aviation enterprises can be recommended to carry out the following basic steps: preparation of a number of issues for which formed the internal audit department in the aviation enterprise; issuing administrative document on creation of the director of internal audit; formation of a system of posts and allocation of responsibilities between the employees of service; Integration of Internal Audit with other units of the management structure of the enterprise; the development of in-house internal audit standards regulating the activities of internal audit services to clearly define the rights and duties of service workers, to avoid confusion in the work, the timing of reporting information to management on the results of checks, forms of documentation and reports. Thus, the analysis revealed that the implementation and functioning of the internal audit, would allow to influence the operations of the aviation companies by checking the information used for reporting, to prevent errors in accounting, enable efficient use of existing resources, improve financial distsiplinarnist financially responsible persons , prevent and eliminate abuse, improve the financial condition of the company, will predict their activities, as a result of avoiding the risks of enterprises, of losses, deterioration of competitiveness in the market. Implementation of the proposed internal audit will enable the company to avoid penalties by regulatory authorities, strengthen labor discipline and control over the use of money and material resources, increase the qualification level of workers of accounting, preparation of reliable financial statements.