摘要：Internal audit has been used in enterprises and publicinstitutions management for a long time. Application of internalaudit may be implemented by external regulations(e.g. recent changes in the New York Stock Exchange rulesor Sarbanes-Oxley Act of 2002 in U.S.) or by entity itself onthe purpose to improve its operations. Depending on theindustry organization is acting, nature and complexion oforganization and other factors, internal audit function maybe used toward various directions. In financial institutions(banks, insurance companies, etc.) the need for the internalaudit activity is expressed over objective to assure cashflows, liquidity of the institution and safeguarding of theassets. On the opposite, in manufacturing companies internalaudit function will be related with operational processimprovement, supply management analysis or efficient useof assets. Public institutions (local governments, public servicecompanies) will pay attention over effective and efficientuse of funds and compliance with regulations; thereforethere is a demand mainly for compliance audit in suchinstitutions. At present internal audit is used in all industrytypes and covers many areas: starting from attitude on accountingand financial information, assessment of internalcontrols and operating activities and ending with consultationsto the senior management regarding strategic issuesand risk management. This article covers the survey of internalaudit interpretations, internal audit functions and therole of internal audit in enterprise risk management. Manyinternational leading companies have recognized value ofthe enterprise risk management model that allows managingenterprise risks as a respond to rapid environmentalchanges. Currently enterprise risk management became themost progressive area of studies for scientists specializing inrisk management. Comprehensive simulation of enterpriserisk management with incorporation of separate parts ofother subjects (such as internal audit, finance management,etc.) is making only the first steps on the scientific arena andmoves this issue to further discussions and scientific studies.
其他摘要：Internal audit has been used in enterprises and publicinstitutions management for a long time. Application of internalaudit may be implemented by external regulations(e.g. recent changes in the New York Stock Exchange rulesor Sarbanes-Oxley Act of 2002 in U.S.) or by entity itself onthe purpose to improve its operations. Depending on theindustry organization is acting, nature and complexion oforganization and other factors, internal audit function maybe used toward various directions. In financial institutions(banks, insurance companies, etc.) the need for the internalaudit activity is expressed over objective to assure cashflows, liquidity of the institution and safeguarding of theassets. On the opposite, in manufacturing companies internalaudit function will be related with operational processimprovement, supply management analysis or efficient useof assets. Public institutions (local governments, public servicecompanies) will pay attention over effective and efficientuse of funds and compliance with regulations; thereforethere is a demand mainly for compliance audit in suchinstitutions. At present internal audit is used in all industrytypes and covers many areas: starting from attitude on accountingand financial information, assessment of internalcontrols and operating activities and ending with consultationsto the senior management regarding strategic issuesand risk management. This article covers the survey of internalaudit interpretations, internal audit functions and therole of internal audit in enterprise risk management. Manyinternational leading companies have recognized value ofthe enterprise risk management model that allows managingenterprise risks as a respond to rapid environmentalchanges. Currently enterprise risk management became themost progressive area of studies for scientists specializing inrisk management. Comprehensive simulation of enterpriserisk management with incorporation of separate parts ofother subjects (such as internal audit, finance management,etc.) is making only the first steps on the scientific arena andmoves this issue to further discussions and scientific studies.
关键词：internal audit; internal audit functions; business risk; enterprise risk management.
其他关键词：internal audit; internal audit functions; business risk; enterprise risk management.
