Internal audit in Russia today: development, problems, prospects

The article considers the prerequisites for the development of internal audit in Russia. The main conditions and reasons for the formation of internal audit are highlighted. Its significance in the activities of business structures is determined, including in relation to the functions of internal control and assistance to the management of business structures. The problems of legislative regulation of internal auditors in Russia are considered. The main trends in the work of internal auditors, changes in their functions and areas of work are considered. The main users of the results of internal auditors' work are highlighted.