CLASSIFICATION OF TYPES OF INTERNAL AUDIT: STATE AND DEVELOPMENT
S. A. Danilkova
Belarusian State Economic University, Minsk, Republic of Belarus
Keywords: internal audit, classification, types, classification group, comparison of types, content
Abstract
The object of theoretical understanding of the typology of internal audit is often experience in control and audit activities, which has both a positive and a negative aspect. Based on international practice, an analysis of various approaches to identifying types of internal audit was carried out, an assessment was made of the completeness of the content of its types, new classification features were introduced to identify the types of internal audit, taking into account objective and subjective factors, which contributes to the disclosure of the essence, meaning, role, functions and responsibility internal audit before society.
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