THE EFFECTIVENESS OF INTERNAL AUDIT AS AN INSTRUMENT OF ECONOMIC SECURITY OF THE ORGANIZATION
A high-quality audit makes it possible to maximize the utility function of two services in the economic security system, namely, the economic security service and internal audit. The coherence of the actions of these two entities can neutralize both external and internal threats, as well as minimize costs, and consequently strengthen financial independence. The audit allows you to identify errors and distortions in the organization's reporting, conduct a detailed analysis and draw conclusions based on it, which will allow you to obtain and provide those factors that are necessary to optimize the economic system as a whole. This article discusses some of the threats associated with external and internal audit, as well as suggests measures to eliminate them, defines the place of audit in the system of economic security and the structure of the subject of legal relations, presents ways to improve the effectiveness of the audit methodology.