DEVELOPMENT TRENDS OF INTERNAL AUDIT IN RUSSIA

Karagod V.S.¹, Golubeva N.A.², Erokhina E.I.^3
1Member of Dissertation Councils on Economics. Russia, Moscow. Doctor of Economics, Professor, Russia, v.karagod@yandex.ru
²Candidate of Economic Sciences, Docent, Peoples' Friendship University of Russia, Russia, golubeva_na@pfur.ru
³PhD candidate, Plekhanov Russian University of Economics, Russia, erokhinaei@mail.ru

Abstract

The article discusses the main results of the development of internal audit in Russia, taking into account national characteristics of the economy. Particular attention is pay to factors affecting the effectiveness of internal audit in Russian companies. The problems of organization and functional subordination of internal audit are highlighted.

Keywords: functional and administrative subordination of the internal audit service, internal audit, organization of the internal audit service