ВНУТРІШНІЙ АУДИТ В УКРАЇНІ: ЕВОЛЮЦІЯ, ПРОБЛЕМНІ АСПЕКТИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ

Abstract

The purpose of the article is to summarize the views on the current state of internal audit in Ukraine and identify general promising areas for its development. The evolution, current state and prospects of internal audit development in Ukraine are revealed. The history of internal audit is covered, the stages of development of internal audit in the world and in Ukraine are considered. It is determined that the development of internal audit in Ukraine takes place with the adoption of relevant legislation governing its implementation in a particular area. The current state of internal audit in Ukraine is characterized, the current legal framework for internal audit is analyzed. The level of legislative regulation of internal audit of enterprises of various spheres of activity is revealed. It was found that the establishment of an internal audit function at the legislative level is not mandatory for the private sector, while such companies have all the necessary legal framework that can be used in the process of implementing and conducting internal audit. Views on modern problematic aspects of internal audit development in Ukraine are generalized. It is determined that the most acute issues hindering the implementation of internal audit in enterprises are the lack of methodological and organizational support for internal audit, the low level of development of corporate governance culture, as well as the lack of qualified internal auditors. The actual directions of further improvement of the process of introduction of internal audit in the practice of domestic enterprises are formulated. The necessity of further improvement of normative-legal provision of internal audit regulation, development of methodical recommendations on organizational-technological schemes and procedures of internal audit and improvement of the system of professional training of specialists in internal audit is substantiated. It is concluded that the development of internal audit in Ukraine at the present stage is due to the need to understand internal audit as a potential tool to improve the efficiency of the enterprise, as well as the existing regulatory requirements. Prospects for the development of internal audit in Ukraine must have all the prerequisites to meet modern global trends.