IMPROVEMENT OF THE INTERNAL AUDIT SYSTEM IN CAR TRANSPORT ENTERPRISES

Abstract

The article develops a scientific and methodological model for the implementation of an internal audit system and a risk-based approach in road transport enterprises. The author presents the conceptual structure of a 4-sector (financial, operational, IT, compliance) internal audit service, a 7-section model of the "Regulation on Internal Audit", a risk matrix for 8 areas, and qualification requirements for personnel in accordance with IIA IPPF standards. Empirical validation was carried out at 6 pilot enterprises, and an increase in profitability of +4.8% and a decrease in fuel waste from 8.3% to 3.1% were noted.