ON THE QUESTION OF BUILDING A MODERN INTERNAL AUDIT SYSTEM TO MINIMIZE RISKS AND THREATS TO THE ECONOMIC SECURITY OF COMMERCIAL ORGANIZATIONS
The article discusses modern approaches to the organization of internal audit in commercial organizations in the context of the transformation of the Russian economy. It also examines theoretical and practical approaches to ensuring the economic security of enterprises and its relationship with the internal audit system. The analysis of the essence of internal audit and its role in the system of ensuring the economic security of the enterprise is carried out. The regulatory legal acts regulating internal and external audit are analyzed. Modern approaches to building an internal audit system have been identified, including a risk-based approach, integration with a risk management system, digitalization of audit procedures, and the use of data analytics. The expansion of the internal audit functionality from a control to an advisory function was noted. Based on the analysis of the practice of Russian companies, the importance of internal audit as a tool for improving operational efficiency, transparency of management and ensuring economic security and sustainable development of organizations is substantiated.