The role of internal audit at the enterprise

Abstract

Business enterprise cannot function without control, as it aims to test the efficiency of the resources, financial flows, activity and performance of various departments of the enterprise, etc. To eliminate negligence of the employees and deliberate destortion of the real state, an internal control should be introduced on the business entity and business enterprises. The audit emerged due to the distribution of the interests of those who are directly involved in the management of the company, as well as those who invest money into its operation.