ONCEPTION OF ORGANIZATIONAL PREREQUISITES OF INTERNAL AUDIT IN THE PROCESS OF INSTITUTIONALIZATION OF INFORMATIVE ECONOMY

Abstract

The article deals with systematization and analysis of the conceptual approaches to the development of control under current conditions. The author theoretically grounds the necessity of practical introduction of the system of internal audit to the management of the enterprises of a holding type and determines the directions of realization of «continuous» model of audit (AuditBot) at the enterprises through the intercommunication with the special software with due regard to restructuring of management structures in the conditions of informative economy. The author also investigates the question of the operative exposure of problem situations with the purpose of their solving, that requires the mobility of the Internal Audit Service in forming of the information about the degree of risks while carrying on business in an electronic environment. The choice of the most effective methods and technolo- gies of the internal audit are influenced by the certain goals taking into account the activity type of a holding, environmental conditions and peculiar risks.