The role of the human factor in the internal audit organization

The article is devoted to the actual topic - the role of the human factor in the organization of internal audit. In the article features of a role of the human factor in the organization of internal audit at the enterprise are considered. In the conducted research the essence of the system of internal audit and human factor was considered. The study is based on the application of methods of generalization and grouping. The proposed recommendations allow us to identify "weaknesses" in the organization of internal control and the impact of the human factor on it.