In the article, a study was conducted on the organization and implementation of the internal audit service in the public sector. Based on the study of the current state of the internal audit organization and foreign experience, suggestions and recommendations were made on the implementation of the internal audit service in different foreign countries and the mechanism of its operation in our republic.

The article examines the effectiveness of internal audit in order to achieve the strategic goals of companies, analyzes the role of internal audit in the corporate governance system, reveals its functions and impact on management processes, and examines current trends and challenges in the development of internal audit.