INTERNAL AUDIT COMPLIANCE ISSUES OF THE INTERNAL CONTROL SYSTEM OF RA CREDIT ORGANIZATIONS / ՀՀ ՎԱՐԿԱՅԻՆ ԿԱԶՄԱԿԵՐՊՈՒԹՅՈՒՆՆԵՐԻ ՆԵՐՔԻՆ ՀՍԿՈՂՈՒԹՅԱՆ ՀԱՄԱԿԱՐԳԻ ՆԵՐՔԻՆ ԱՈՒԴԻՏԻ ՀԱՄԱՊԱՏԱՍԽԱՆՈՒԹՅԱՆ ՀԻՄՆԱԽՆԴԻՐՆԵՐԸ

Six problems were put forth and related investigations were conducted in their direction in order to identify the internal audit issues of the supervisory structure of the internal control system of the Credit Organizations of the RA. The international experience of the internal audit function in the internal control system was studied as part of the research work. During the examination of worldwide experience, the needs given by international internal audit standards, as well as corporate management regulations on internal audit, were taken into account. Within the framework of the research work, studies were conducted on the specifics of the functions assigned to the internal audit in the internal control systems of financial systems of the credit organizations of the Eurasian Economic Union's allied countries are Russian Federation, the Republic of Kazakhstan, and the Republic of Uzbekistan. To attain the specified aims, the challenges were solved using the approaches of theoretical study, scientific review, comparative analysis, analysis, and combination. The RA legal framework that regulates the field of an internal audit was examined, issues were discovered, suitable comparisons were made, and remedies were presented.