Abstract
The article considers one of the modern directions of internal audit and control, the object of which is a communication model for the development of modern corporate entities. The main objects and subjects of audit and control of business processes, methods for ensuring their synchronism and consistency in making strategic, current and operational decisions taken during the development of new industries are determined, and the impact of the timeliness of identifying the risks of violation of consistency and methods for minimizing negative consequences are shown. The use of international management quality standards during the audit and control of business processes is shown. The main trends in the development of internal control and audit of business processes at different stages of the life of the finished product are determined.
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