STATISTICAL EVALUATION OF THE INTERNAL AUDIT EFFECTIVENESS
The article analyzes the main approaches to the assessment of the effectiveness of internal audit, the article reviews the various activities of the internal auditors and it also identifies their functional tasks.The main directions of internal audit and their importance for the implementation of financial-economical activity of enterprises are defined in the article.The authors have paid great attention to the theoretical foundations of the preparation and implementation of internal audit which are set out in international and Russian standards of auditing.The article broadly deals with the application of statistical methodology for the assessment of the effectiveness of the organization and the implementation of internal audit, including the method of statistical observation.In order to assess the effectiveness of internal audit, the authors suggested that a surveillance program designed to collect information on various areas should be introduced.The authors propose to carry out statistical evaluation of the internal audit in two directions: to consider the qualifications and quality of work of internal auditors who are participating in the auditing processes; to review the compliance of direct audit procedures on their merits with statutory requirements.