The internal audit department: features of organization

Abstract

Introduction. The necessity of functioning of the internal audit department at the enterprise has been grounded. The features and methods of organization of internal audit have been considered. The positive and negative aspects of each method of organization of the internal audit department have been determined.

The purpose and objectives of the article are to disclose the necessity of internal audit at the enterprise and the features of its organization.

Results. Taking into account the features of activities of the companies that have separate structural divisions, the model of organisation of the internal audit department has been proposed. The main stages of creating of the internal audit department have been lined out, namely the determination of goal of creation and the objectives of the internal audit department; the determination of main functions of the internal audit department; the formation of personnel of the internal audit department; the determination of organizational status of the internal audit department; the development of internal regulatory documents to regulate the internal audit process. The factors of influence on the number of staff of the internal audit department have been determined.