CONDUCTING INTERNAL AUDIT ACTIVITIES BASED ON INTERNATIONAL STANDARDS

Аннотация

This article explores the principles and practices of conducting internal audit activities in accordance with international standards, particularly the International Standards for the Professional Practice of Internal Auditing (ISPPIA) issued by the Institute of Internal Auditors (IIA). The study analyzes risk-based planning, organizational independence, the integration of digital tools, and auditor competence as key components of a modern internal audit function. Drawing on both theoretical frameworks and empirical findings from international contexts, the paper highlights best practices and identifies the main challenges organizations face in aligning internal audit systems with global benchmarks. The research concludes that adherence to international standards not only enhances audit quality and efficiency but also supports strategic decision-making and institutional resilience. Keywords: Internal audit, international standards, risk-based auditing, corporate governance, ISPPIA, audit independence, audit technology, auditor competence.