Shukhman М. Organization of internal audit in corporations

Corporations activity environment which is the basis of internal audit organization prerequisites forming is analyses. Conceptual positions in relation to internal audit organization in corporations are developed. As a result of the system approach application the basic elements of internal audit organization are defined, the principles of its organization are formulated, the types of internal audit provision are pointed out. Internal audit standards: planning of activity of internal audit service; qualification requirement in the corporation itself to the international public accountants are investigated. Directions of planning of internal audit service activity are examined and systematized.