ОРГАНІЗАЦІЯ ВНУТРІШНЬОГО АУДИТУ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ ЯК СКЛАДОВА КОРПОРАТИВНОГО УПРАВЛІННЯ

Abstract

Formulation of the problem. The article analyzes the organizational concepts of internal audit of business entities by the example of transnational corporations. Modern requirements of the corporate governance system require the single most effective approach to organizing the internal audit of transnational corporations. Therefore, the the aim of the research is to propose the only most effective approach to organizing the internal audit of business entities, for example, of transnational corporations. The object of the research is the process of organizing the internal audit of business entities. The research was conducted on the basis of the following methods: induction, comparison, expert evaluation. The hypothesis of the research is that the peculiarities of the functioning of transnational corporations and their business processes are taken into account when developing an approach to organizing internal audit. The statement of basic materials. Consequently, the results of the study suggested the stages of internal audit. Originality and practical significance of the research is that the recommended sequence of internal audit takes into account the peculiarities of the functioning of transnational corporations and the state of their business processes. It is advisable to apply the proposed areas of internal audit in the practical work of transnational corporations in developing a plan and program. Conclusions of the research. As a result of the studies, effective international experience in assessing the risks of internal audit was considered. Prospects for further research are solution the problems of improving the quality of assessing the effectiveness of systems of internal control and risk management of transnational corporations.