Keyword: «internal audit»

The article is devoted to the study of the emergence of the notion of internal controls and the scope of internal control in foreign and domestic literature.

The article defines the special importance of the internal control system of the tourism business as a factor enhancing its economic security. The problem of effective management, which is one of the key concepts in financial and operational activities of any organization. The author substantiates the position that the concept of economic security of tourism businesses, like any other, and the effectiveness of its implementation is based on a risk-oriented approach, value is determined by the transparency of the object. In accordance with the definition of economic security is highlighted internal control functions.

the article reveals the essence of the economic concept of «internal audit» and clarifies its wording. The assessment of internal audit in the Russian Federation, as well as the level of development of this sphere, was carried out. Approaches to the organization of internal audit are disclosed. Key shortcomings of internal audit of tax authorities are presented.