The aim of the thesis is a comprehensive solution to the methodological and organizational problems of internal audit in Ukraine, development of practical recommendations for improving the efficiency of internal auditors in the business.The research object is the system of internal auditing in the Ukraine. The subject of the research is methodological, organizational, methodological and practical aspects of the internal audit firms.Methods: dialectical, historical and logical, modeling, analysis, synthesis, induction, deduction, abstraction.Scientific novelty of the results is the comprehensive analysis and validation of an integrated conceptual framework of national internal audit, to develop recommendations for its implementation,structural organization of internal audit units and improving the professional practice of internal auditors.For the first time:-developed modern concept of internal audit, requested documentary and guidance of internal audit in corporate governance;-Formulated scientific approach to internal audit business processes designed to improve their functioning through the improvement of internal controls inherent in these processes;Necessity, and developed a documentary base for monitoring internal audit by the introduction of supervision over the implementation of audit recommendations. Improved: the methodology of internal audit risk management systems company;-Concept of the internal control system, according to the method of COSO, and methodological approaches to its assessment of quality-control mechanisms of internal audit, its methodological tools;-Approaches to determine the prerequisites for formation of internal audit in Ukraine, development of regulatory documents and programs of certification of internal auditors;-bases management of internal audit, internal audit, technology management decisions.Has been subsequently developed:-Categories and-conceptual apparatus of internal audit, technology internal audit of financial statements, documentary-an internal audit and analytical methods. Scientific and practical results used in the thesis: Audit Chamber of Ukraine (d.from 27.10.10 № 12); Enterprise Hakim ekkauntansi training (days from 15.12.10 № 25); Ukrainian public organization "Guild of Professional Internal Auditors of Ukraine (days from 26.11.10 № 2010-11-26 / 1 ), OAO "Power Supply Company Dniprooblenergo (days from 20.12.10 № 76);State Commission on Securities and Stock Market of Ukraine (days from 14.12.10 № 12-10-14 / 4) and the educational process at the National Academy of Statistics,Accounting and Auditing (days from 2.12.10 № 58), the League of bank auditors (days from 24.11.10 № 5/11/2010); LLC audit firm "Dobson Consulting (d.from 21.10.10 № 21/10/2010).
