The role of domestic audit in management enterprise
The article deals with the concept of internal audit, its objects, functions, methods of conducting and the necessity of implementation at enterprises in Ukraine, reflects the shortcomings of the development of internal audit in Ukraine and introduces proposals for their elimination. In the article the features of organization of internal audit at the enterprises are investigated. The expediency of establishing an internal audit department at enterprises is substantiated. It has been proved that the main problems of internal audit in Ukraine should be first of all insufficient regulatory and methodological support, which leads to a lack of understanding of the principles, methods, methodology and procedures of internal audit, lack of internal development in organization and methodology of internal audit in the enterprise.