THE ESSENCE AND EVOLUTION OF INTERNAL AUDIT DEVELOPMENT

Annotation. Currently, the organization of the internal audit service in the company makes it possible to provide the most accurate and reliable economic information to the top management of the organization about its current affairs and financial and economic activities, contributes to the creation of a highly efficient accounting system and allows to increase the efficiency of commercial organizations. Based on the review of the points of view of domestic and foreign academic economists on the concept of "internal audit", the article provides a classification of the main approaches to determining its essence. A systematic analysis of the economic literature is carried out, on the basis of which a point of view regarding the concept of internal audit in a commercial organization is highlighted. The article studies the development of internal audit and clarifies the stages of its evolution. The study of the historical aspects of the development of internal audit and its prospects, the clarification of the stages of its development and the proposed definition of "internal audit" will create a theoretical basis for substantiating the directions for improving the methodology of its implementation in the organization.