STAKEHOLDERS OF THE INTERNAL AUDIT RESULTS:IDENTIFICATION, COMPOSITION, CLASSIFICATION AND MANAGEMENT

The article examines the issues of changing the information needs of various groups of users of information on the activities of a business entity, the author identifies stakeholders of the results of internal audit based on its historical experience of formation and development, based on scientific publications of domestic and foreign scientists, approaches to identifying the main users of the results of internal audit are established, the author provides a list of stakeholders and their classification, indicates the advantages and disadvantages of the main models of interaction with stakeholders, and gives practical recommendations for building a strategy for interaction with various groups of stakeholders.