Relevance. In the context of the financial and economic crisis that has covered almost all areas of activity, the importance of internal audit in the commercial management system is growing. In this regard, the practice of companies forming an internal audit system deserves special attention.?
Research objective: Based on the data on the internal audit departments of four agricultural holdings operating in the Russian Federation, to identify the main constraints of the development of these services; identify perspective directions of their development with a projection on the vast majority of Russian companies.