Abstract

Internal audit receives different interpretations among professionals. Currently the functions of internal audit have expanded so much that they have penetrated into the field of consulting, management and evaluation of business results. As a result, operational, managerial and performance audit functions have been put into practice, which in their objectives are sometimes mixed, cross with each other and give rise to different opinions. The article attempts to clarify the scope and objectives of each of the types of internal audit. In particular, the features and unique functions of operational, managerial and performance audits within the framework of internal audit are recorded, emphasizing their development stages and the tools used. The development directions of internal audit are analyzed based on the changing goals of entrepreneurship and the requirements of effective development.

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