Smetanko O. Formation and development of internal audit in joint stock companies of Ukraine

The dissertation contains comprehensive research of theory, methodology, organization and practice of internal audit in joint stock companies of Ukraine. The historical background of development and the conceptual basis of internal audit of Ukraine were researched, the results of which revealed the genesis of internal audit and preconditions of its formation and development as a branch of theoretical cognition and practical activity; the essence of internal audit, its objectives, tasks and functions in the system of corporate management were defined; the concept of internal audit in joint stock companies of Ukraine was developed. The process of organization of internal audit in joint stock companies of Ukraine was grounded, namely: - the main stages of internal audit service organization were described; - the organizational status of internal audit service was defined; - the provision of regulation internal audit was developed. With the aim of improving the process of conducting of a risk-based internal audit the method of planning based on the system of indices targets was developed. The system of risk-documents that allows improves the process of documentation and summarizing the results of the work of the internal auditors in terms of the risk-based approach to inspections was developed. The essence of internal audit fraud was revealed and its concepts were clarified. The grounding of the methodology of the internal audit fraud and its identification in the system of corporate management of the joint stock company was made. The methodical recommendations for the prevention and fighting of fraud in joint stock companies were made.