Abstract and keywords
Abstract (English):
The strategic aspect of internal audit for management provides management with reliable and complete information that allows to identify risk factors in a timely manner, to provide guarantees of making the right decisions to business owners.

Keywords:
internal audit, audit, strategy, internal control, business processes, risk
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References

1. Avdeev Y. M., Mokretsov Yu.V., Tesalovsky A. A. Increasing the competitiveness of the industry as a factor of investment attractiveness of the region // Innovative development of the economy. - 2018. - № 2 (44). -P. 19-32.

2. Bunkovsky D. V. Methods of minimization of risks of the enterprise // Questions of management. - 2018. - №5 (35). - P. 125-129.

3. Izvarina N. Y., Albotova A.V. Internal audit in the system of corporate governance // Young scientist. - 2018. - №19 (205). - P. 46-47.

4. Kirkach Y. N. Formation of the system of internal corporate control in the organization // Audit statements. - 2017. - № 1-2. - P. 161-166.

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