Improving the methodology of internal audit as a key factor of enterprise management in modern crisis conditions

The article examines the impact of crisis factors on the activities of economic entities in a crisis. Recommendations for improving the internal audit methodology based on a risk-based approach and the use of a risk factor analysis scheme are described, calculated data are provided to determine the final rating of the audit object. The necessity of their application in order to improve the efficiency of business structures management in a crisis is substantiated.