Development of the evaluation function of internal audit

Abstract

The article defines and describes the stages of the transformation of its functions in the evaluation of internal audit, based on a retrospective evaluation of the development of the stages and methodology of internal audit in the credit organizations. The article describes the relationship between the targets of internal audit, functions and its methodology.

Keywords

• внутренний аудит
• кредитные организации
• этапы развития внутреннего аудита
• функции внутреннего аудита
• оценочная функция внутреннего аудита