Novikova Alina Sergeevna (Post-graduate student,
Moscow City University (MCU), Moscow, Russia
)
Romashkova Oxana Nikolaevna (Doctor of Engineering, Professor,
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia
)
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The article examines methods for improving the efficiency of internal audit in the corporate sector. Based on the analysis of modern approaches, including the Three Lines of Defense model and COSO standards, recommendations are proposed for integrating automated solutions (Big Data, AI, RPA) into control systems. The results emphasize the importance of adapting international practices to non-financial organizations and demonstrate the potential of technologies for risk mitigation and process optimization.
Keywords:Internal audit, Three Lines of Defense model, COSO, Big Data, artificial intelligence, risk management
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Read the full article …
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Citation link:
Novikova A. S., Romashkova O. N. ANALYSIS OF METHODS FOR MANAGING INTERNAL AUDIT RESULTS IN THE CORPORATE SECTOR // Современная наука: актуальные проблемы теории и практики. Серия: Естественные и Технические Науки. -2025. -№03. -С. 101-107 DOI 10.37882/2223-2966.2025.03.34 |
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