MODERN APPROACHES TO INTERNAL AUDIT AS A TOOL FOR IMPROVING CORPORATE GOVERNANCE

Abstract

The article discusses theoretical and practical aspects of improving the organization and functioning of the internal audit system at enterprises. The paper considers the role and significance of internal audit as a key element of corporate governance that ensures independent risk assessment and the effectiveness of the internal control system. The article systematizes the elements of the internal audit system (subjects, objects, methods), considers options for the organizational structure and lines of subordination of the internal audit service. Particular attention is paid to the updated standards of 2024, the introduction of digital technologies and artificial intelligence, as well as the industry features of the audit (using the example of the electric power industry). The author highlighted the main problems of organizing internal audit in Russia and proposed ways to solve them through advanced training of personnel and rationalization of implementation stages.