Problems of efficiency estimation of internal audit service
The formation and functioning of the internal audit are quite relevant in the modern world. The practice of the formation in Russia of effective systems of internal control in accordance with the modern concepts of CRS is just beginning to take shape. The larger the company and the more complex the organizational structure, the magnitude of the tasks and tougher requirements for internal controls. The paper outlines the goals, objectives and principles of effective internal audit service. It identified and summarized the factors that affect the structure of the internal audit of a commercial organization