Under current economic conditions, research of the today's role of internal audit and its place among other types of control procedures assumes an important place. The reliability of an internal audit relies on the effectiveness of an enterprise internal audit, which in its turn, affects the efficiency of entire public production. An internal audit has gained its recognition in the international practice. In some cases, the presence of appropriate departments is conditioned upon the stock exchanges requirements, where the company's shares are listed. But, more often, the main factor is the shareholders' and company's top management willingness to deliver value of their activity through the far-sighted use of resources, and by careful risk study and their management. Thus, a management accounting system should entail information collection and processing of external and internal information, i.e. data regarding an enterprise itself and its environment surrounding. In internal audit system, it presumes control and the use of this information for an external and internal risks evaluation, which is inherent to an organization. Thus, both systems should be organized as part of a uniform methodological base: the IFRS standards, which are based on the criterion of utility of information for economic decision-making. The article reveals the significance of internal audit of management accounting as means of control and of reasonable economic decisions. The article unveils advantages of the management accounting system according to the IFRS principles. The author concludes that an internal audit is the resource, which solves managerial problems, which are brought to light by internal reporting in order to raise managerial efficiency of economic entities.
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