ANALYTICAL ASPECTS OF THE ENTERPRISE'S INTERNAL AUDIT IN THE CONTEXT OF NEW TRENDS AND CHALLENGES

Abstract

The article is devoted to the study of the analytical aspects of internal audit in the context of new trends and challenges. The systematization of problematic aspects of internal audit has shown that the requirements for improving the analytical aspects of internal audit are becoming higher. These benefits can only be realized when internal audit not only uses data analysis techniques to automate individual audit procedures, but fully integrates these methods into the internal audit lifecycle. A survey profile has been built on which risk analytics can be based.
The key risks for internal audit have been systematized. It will contribute to the improvement of its organization and allow the provision of risk-oriented and objective audit services, advice and professional opinion.
There are many tools which can help to collect and manage data, and while this can provide exceptional opportunities for business decision making and development, it also poses the challenge of finding appropriate applications that meet the unique needs of an organization. The audit should assist in the creation, integration, and deployment to conduct appropriate audits and controls to ensure that it is fully fit for purpose and cost. It is substantiated that data analysis offers internal auditors a multidimensional view of data, which improves data transformation and enables proactive risk management, which is what the internal audit stakeholders expect.
Attention is paid to the role and importance of internal audit in corporate culture, assessing the values and goals of the company.
The research results have practical orientation, since a properly constructed internal audit system allows achieving stability in business development.