Internal audit and its specifics

The relevance of the appeal to the internal audit of economic entities in unstable business conditions is due to the orientation of activities towards efficiency and effectiveness. The article examines the specifics of internal audit as an element of the modern internal control system of an economic entity with the implementation of certain functions and forms. The emphasis is placed on the need to develop the competencies of internal auditors for the confident use of modern information technologies and the possession of not only the competencies of the controller, but also the competencies of the analyst and consultant.