International Finance and Accounting


As with any activity, internal audit is associated with risks, the failure to manage which can lead to colossal losses of the company in financial and moral significance. This study explores the importance, directions of organizing and conducting an effective internal audit, using a risk-based approach. Has been studied the concept of "risk-oriented internal audit". Have been identified the main types of internal audit risks, such as lack of cyber security, corruption, lack of risk assessment, etc. The author proposes risk management methods and tasks of the internal auditor to reduce risks. The consequences of not managing risks are also considered. Also are given the stages of risk assessment of internal audit.


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