MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES

Abstract

The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. The research results proposed in the works of scientists bring significant achievements in the study of current issues of internal audit and their impact on the activities of enterprises. However, the issues of assessing the main aspects of quality control of internal audit of enterprises are not exhaustive and need further study. The aim of the article lies in the importance of quality control of internal audit of industrial enterprises as a basis for its effective and efficient operation as a whole. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. The aspects that should include the assessment of quality control of internal audit are identified. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run.