Internal Audit of the Business Process "Lease Accounting»

The master's thesis presents a study of the internal audit of the business process "Lease Accounting". The theoretical part of the work was focused on three key points: determining the main points of accounting for leases under IFRS 16 "Leases", analyzing the essence of business processes, and studying the theory of internal audit. Also, the economic characteristics of the company selected for analysis were analyzed and its accounting policy on lease relations was described. As a result, the company's internal control system was evaluated, an internal audit strategy and plan based on the risks of the business process were developed, and internal audit procedures for the Lease Accounting business process were tested. So, the practical part of the work is aimed at conducting an internal audit of the business process "Lease accounting" in PJSC "Svyaz". The result of the study is the creation of information and methodological support for internal audit and recommendations for improving the internal audit system and process in PJSC "Svyaz".