Actual Problems of Development and Standardization of Internal Audit in Russia

摘要

Based on a systematic study of the key problems of development and standardization of internal audit in Russia, the article highlights the key factors of the need to develop internal audit in modern economic conditions and proves the need to introduce internal audit in the practice of economic activity of organizations. Based on the study of existing approaches to the standardization of internal audit, existing both in modern economic science and implemented in practice, they are critically analyzed in terms of classification and an author's chart of the organizational stages of development and approval of the organization's internal audit standards is proposed, which is universal for any organization subject to the conditions for developing internal audit standards, taking into account compliance with applicable laws Islands, audit efficiency and credibility.