Internal control, that is, audit service, has a special place and importance in increasing the competitiveness of commercial banks in the national economy, further strengthening their position in international integration and economic processes, as well as in checking and evaluating the compliance of banks activities with global requirements and standards. The above issues were considered in the article, suggestions and recommendations for improving the internal audit service were given.

This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.

This article covers the issues of organization and improvement of internal
audit in the system of tax authorities. Proposals are made based on the analysis of internal audit
organization practice.

In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the characteristics of the inventory method, and the relevance of conducting research in this field are revealed. In the "discussion" part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author's scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of each economist who conducted research on the topic of the article are reflected in detail.