IMPLEMENTATION OF INTERNAL AUDIT STANDARDS AND THEIR APPLICATION IN PRACTICE

This scientific article examines the implementation of internal audit standards and their practical application within modern organizations. The study highlights the importance of internal audit standards in ensuring transparency, accountability, risk management, and operational efficiency. International internal audit standards serve as a fundamental framework for improving corporate governance and strengthening internal control systems. The article analyzes the main principles of internal audit standards, the stages of their implementation, and practical challenges faced by organizations during the adoption process. Furthermore, the study discusses practical approaches to enhancing internal audit effectiveness through compliance with international standards. Recommendations are provided for organizations seeking to improve audit quality and achieve sustainable financial management.