The program is aimed at training personnel whose activities will be related to checking the operability of the organization's management system and assessing its compliance with the requirements of standards and internal procedures, by detecting deficiencies and errors, and their timely elimination at the stage of operating activities and documenting in order to ensure economic security and rational development of the organization. In general, the program is aimed at internal auditors, heads of internal control and audit departments, heads of large companies and corporations, banks and other financial organizations, and business entities, regardless of the form of ownership and level of capitalization.
The content of the discipline includes studying of the following problems: the place and importance of internal audit as the main link in the company's corporate governance system in matters of protecting the rights of shareholders; a strong system of protection of the rights of shareholders and third parties, which allows to achieve a high degree of trust in business relationships, is the main condition for ensuring the efficiency and competitiveness of a business.
The content of the discipline includes the study of the following problems: a complex process, implemented by the management and personnel of the organization, designed to reduce risks, as well as to ensure that the goals and objectives of the organization are achieved.
The content of the academic discipline includes the study of the following problems: carrying out projects within the organization (internal audit) on a specific audit topic and using the risk-based audit methodology, which makes it possible to identify and assess a much larger number of individual audit risks.
The content of the discipline includes the study of the following problems: in economically developed countries, increased attention is paid to the problems of internal audit. Internal audit regulatory documents have been developed by government bodies and professional public organizations. Experience of their application in foreign corporations.
The content of the discipline includes the study of the following problems: innovative technologies require fundamental changes in the audit methodology; the complex algorithms that underlie blockchain technology and the adaptive nature of artificial intelligence of other new technologies can bring significant benefits, but also pose new risks).
Our graduates can take the following functional responsibilities:
- conduct an independent assessment of the organization, sufficiency and effectiveness of the internal control system, evaluate the effectiveness of control procedures
- ensure control over the accounting, tax and management accounting of organizations, collect, analyze and check the accounting and tax statements of a group of companies, assess its reliability, timeliness of preparation and presentation
- analyze the key performance indicators of the organization and the compliance of the goals of business processes and functions of the structural units of the organization
- assess the safety of the organization's assets, the efficiency and feasibility of using the company's resources, the profitability of business projects, the efficiency of the company's operating activities
- assess the current state of the risk management system and analyze its effectiveness of the risk management system