TRENDS IN THE DEVELOPMENT OF INTERNAL AUDIT AS A TOOL TO IMPROVE THE EFFICIENCY OF THE ORGANIZATION
This article sheds light on the changes that have occurred in the development of internal audit over the past few years. The most recent areas of internal audit work are often ignored, and this ignorance is sometimes the very fact of the activities of some company managers. Nevertheless, internal audit today is an important and organized function, which is still widely diverse and constantly changing, which makes it possible to outline prospects. The growing complexity of management encourages managers to seek help from specialists in new or complex situations, especially in cases of development. We misrepresent an internal auditor who hides in his ivory tower and refuses to respond to inquiries on the grounds that he must preserve his independence. More and more he will be involved in participation, cooperation and, thus, integration into the management of the organization.