The Main Trends in the Development of Internal Audit and the Transformation of the Term 'Internal Audit' Essence in Russia

摘要

Based on a systematic study of the formation and development of internal audit in Russia, the article shows the importance of internal audit in the economic activities of economic entities, defines the stages of formation and development of the internal audit system in Russia. It is shown that the processes of formation and development of internal audit have led to the fact that in modern economic reality, the priority task of internal audit is to identify and implement the internal reserves of the financial and economic activities of the organization, through the development of recommendations of the auditor, as well as monitoring by the internal auditor of the implementation developed recommendations. Based on a study of the approaches to determining the content of the concept of "internal audit" existing in the economic literature, as well as an analysis of the terms contained in various regulatory legal acts and other sources, an author's definition of internal audit is proposed, aimed at setting and achieving strategic business goals with the development of specific recommendations on leveling the risks of their achievement and possible managerial decisions ensuring the effective conduct of financial and economic activities identity of a particular organization.