This article examines the audit activities of developed European countries, their tactical bodies and their specific characteristics. In particular, it describes the activities of the UK state audit office, its structure and structure, the main activities and functions of the accounting chamber of France, the accounting chamber of Germany. The multi-stage system of audit activity in these countries was analyzed and studied.
The article highlights methodological aspects of assessing the reliability of control environment in the audit process in accordance with international standards.
This article is devoted to the development of methodology problems, evaluating and arranging internal audit activities, due to international standards including the concepts has been worked out.