The system of effective internal control today helps to achieve the goals and objectives set by the business owners, to form reliable financial and non-financial information, to comply with laws and regulations, internal rules and procedures, and to reduce the risk of unforeseen threats, financial losses and business reputation. Recently, the government and capital owners have been paying more attention to the importance of reliable internal control. This increased interest in internal control is partly a result of the significant losses incurred by domestic organizations. An analysis of the issues surrounding these losses suggests that they could have been avoided if business leaders had maintained effective internal control systems and internal auditors who were responsible for ensuring the success of their businesses. Currently, organizations have different requirements for internal auditors, and there are no unified methodological approaches for evaluating their activities, although the Code of Corporate Governance and the Professional Standard "Internal Control Specialist (Internal Auditor)" both specify the content of internal auditors' activities. We believe that the tasks assigned to internal auditors in practice should be the primary factors determining the requirements for their profiles. Additionally, it is important to consider the requirements of potential employers as outlined in professional standards. This article provides an overview of the internal financial control system, its components, and their responsibilities. It also outlines the conceptual framework for analyzing and evaluating the performance of internal auditors and proposes a methodology for assessing their professional competencies.
Kuvaldina et al. (Sat,) studied this question.