The objects of internal audit management in corporations

Abstract

The objects of the Internal Audit Management in corporations are offered and based in the article. Analyzing, systematizing and summarizing scientific labors of many scientists, the types of providing (legal, organizational, informative, methodical, personnel and technical) are defined, the scheme of the internal audit subjects (services) and the internal audit process organization is developed, and a conceptual framework is presented. The results of this investigation phase make a basis of the subsequent justification and the solution of the internal audit subjects management questions and the internal audit process organization in corporations.

Keywords

• внутрішній аудит
• організація внутрішнього аудиту
• об'єкти внутрішнього аудиту
• організація суб'єктів внутрішнього аудиту
• організація процесу внутрішнього аудиту