Assessment of the efficiency of internal control and audit

The COVID-19 pandemic has changed not only the way of life of people, but also the conditions for doing business in all spheres of activity, without exception, having influenced the internal audit. Internal audit professionals and experts, business owners, management and staff are rethinking the role and activities of internal audit, trying to understand its value in terms of improving business survival and risk immunity. The article evaluates the effectiveness of internal control and audit.