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Educational Programme
Final Grade
Year of Graduation
Viktoriia Konstantinova
Evaluation of Effectiveness of Enterprise Internal Audit System
(Master’s programme)
Master's thesis devoted to the problem of evaluating the effectiveness of the internal audit system in the company. The work proves the relevance of the chosen topic. Also discussed about theoretical foundations of internal audit and analysis of existing Russian and foreign techniques.

The volume of master's thesis 71 pages. 41 the source was used at the time of writing the work. Key words: internal audit, methodology, algorithm performance evaluation, comparative analysis, ratios, rapid test, comprehensive assessment.

The subject of research work is the organization of influence of internal audit on the effectiveness of the enterprise.

The object of study is internal audit.

Scientific novelty of research consists in the formulation and solution of priority tasks of forming of complex assessment of efficiency of internal audit, and development algorithm of the internal audit. Thanks to the implementation of the presented problems the opportunity to expand ideas about the specifics of the research subject.

The work consists of introduction, three chapters, conclusion and list of used literature.

In the introduction reveals the relevance of the study in the selected direction, raises the problem, aim and objectives of the study, defined object, object of scientific research.

The first Chapter describes the theoretical basis and characteristics of internal audit, comparative analysis of internal and external audit.

In the second Chapter reviewed the analysis of methodologies for assessing the effectiveness of internal audit.

The third Chapter describes the development process the author of the algorithm for evaluating the effectiveness of the internal audit system. In conclusion it describes the significance of the results. Conclusion is devoted to main findings and proposals, as well as future perspectives for this study. Work is not only theoretical but also practical.

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