RISK ANALYSIS DURING INTERNAL AUDIT AT AN ENTERPRISE WITH AN INTEGRATED MANAGEMENT SYSTEM

Аннотация

The article examines the analysis of risks in conducting internal audit and international requirements for the organization of internal control. The relevance of this topic is associated with a significant economic effect from its implementation, greater coordination of actions, ensuring continuous improvement of the enterprise's activities. The implementation of the IMS should be accompanied by an assessment of the possible risks of failure to achieve qualitygoals due to internal and external factors. Key words: integrated management system, internal audit, risk-oriented approach, risk analysis, principles ofanalysis of theeffectiveness ofinternal audit.