PROBLEMS AND THREATS TO THE ORGANIZATION OF INTERNAL AUDIT SERVICES IN COMPANIES OF THE REPUBLIC OF BELARUS

The article determines the need for internal audit in organizations of the Republic of Belarus in connection with the requirements of International financial reporting standards and other circumstances, examines the state of development of internal audit in the country, assesses the level of national regulations governing internal audit and identifies the problems of its formation in domestic practice. The author studies the international, Russian and domestic experience in creating internal audit services, examines the main forms of organization of internal audit services, considers their content, advantages and disadvantages, and assesses the probability of threats in the application of each of the forms. On the basis of world practice, the author investigated the options of accountability of the internal audit service of the company, provided statistical data on the evolution of the subordination of the internal audit service to company officials, systematized the main criteria in the approach to the choice of organizational accountability of the internal audit service. In addition, the variations of the structure of the internal audit service are indicated, their content is disclosed, as well as their advantages and disadvantages that allow property owners to organize an effective information channel of interaction. At the same time, based on the results of the study, practical recommendations are given to business entities of the Republic of Belarus on the preference of organizational forms of the internal audit service, its subordination in the company, as well as the choice of an alternative structure.