CRITERIA FOR EVALUATING THE EFFECTIVENESS OF THE INTERNAL AUDIT SERVICE
The article discusses the problem of assessment of internal audits quality. The selection of specific parameters describing the effectiveness of internal audit services, procedures for calculation and evaluation of key performance indicators is carried out each subject independently. The purpose of the study is to form a system of criteria for the assessment of the effectiveness of internal audit. Based on the analysis of theoreticalsources, as well as empirical data the system of qualitative and quantitative criteria for evaluating the effectiveness of internal audit is proposed. Audit quality control system helps to increase the productivity and allows to identify topical areas for improvement in the organization of activities of internal audit services.