Fundamental approaches to the preparation of a risk-based internal audit work plan


graduate student
Russia, Association of Administrative and Technical Inspections of the City of Moscow
[email protected]

Doctor of Economics, Associate Professor, Professor of the Basic Department of Financial Control, Analysis and Audit of the Main Control Directorate of the City of Moscow
Russia, Russian University of Economics named after G.V. Plekhanov
[email protected]


The article discusses the fundamental approaches to planning the work of internal audit based on a risk-based approach, taking into account the requirements of international auditing standards, the updated concept of three lines of defense, recommendations for the organization of risk management and internal control. The problems of the article are relevant in the conditions of rapid changes in the business environment, the emergence of new risks, the increasing complexity of business processes of organizations and the regulatory framework, the development of corporate governance practices, leading to the need for rapid adaptation of the internal audit function to the changes taking place. The material of the article is presented taking into account the current regulatory framework, international standards of auditing, International foundations of professional practice of internal audit.


audit planning, internal audit, risk-based approach, internal audit model.

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The work was carried out as part of the RCM-2021 event: II International competition of research papers and projects “Management of remote teams and employees 2021” (Stars of Science and Education, RusAlliance Sova)

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Kalamanova Yelena Nikolayevna , Prodanova Natalya Alekseyevna
Fundamental approaches to the preparation of a risk-based internal audit work plan// Modern Management Technology. ISSN 2226-9339. – #3 (96). Art. # 9602. Date issued: . Available at:

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