St. Petersburg, St. Petersburg, Russian Federation
The article discusses the necessity and practical feasibility of using the internal audit mechanism in the system of ensuring the economic security of an enterprise in modern economic conditions. Special attention is paid to the role of internal audit as an important tool for identifying, preventing, and minimizing risks that can negatively affect the financial stability, management efficiency, and stability of an organization's operations. The article reveals the concept of internal audit, its main objectives, functions, and significance in the process of monitoring internal business processes of an enterprise. The article also analyzes domestic and foreign approaches to the organization of internal audit, highlighting their features, advantages, and practical results. It is concluded that the use of the internal audit mechanism contributes to increasing the level of economic security of an enterprise.
Enterprise, internal audit, economic security, risks, management, and foreign experience
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