Professional Standards As an Integral Part of the Process of Transformation of Internal Control and Audit

Abstract

. The article analyzes the current professional standards, shows the effectiveness of their application and the real impact on strengthening cooperation between employers and educational organizations that train specialists in this field. New requirements have been formulated for the content of professional standards, in particular, for a clearer definition of generalized labor functions characterizing the qualification requirements of employees of control bodies of different levels, the content of labor functions of specialists of different skill levels, requirements for the training and organization of their activities. The directions of expansion and improvement of the organization of work on internal audit and control in existing economic entities have been identified.