Application of analytical procedures in internal control

There were analyzed the use of analytical procedures in internal control, highlights the features of this process, and defines the directions of development in this article. In addition, an analysis of the main shortcomings in the use of analytical methods in the implementation of internal audit was carried out and, on this basis, recommendations were proposed for the development of these procedures. The article also describes different methods of implementing analytical procedures in practice. The main indicators have been identified that reflect the efficiency of the company and which must be paid attention first of all.