Organization and conduct of internal audit in construction organizations in accordance with international standards

The proposed scientific article examines the organizational and methodological provisions of internal audit in construction organizations and the methods of conducting them in accordance with international standards, and clarifies their theoretical and practical provisions. Based on the results of the study, a mechanism for coordinating internal audit is proposed that regulates the objects, principles, activities and regulations of internal audit on the basis of a unified control environment in construction organizations; It is proposed to add a “Risk Assessment Department” and an “Information Security Department” to the organizational structure of internal audit at construction enterprises. Research methods: scientific abstraction, systematic approach, comparative analysis, grouping and monographic observation.