THE RISK-BASED CONTROL APPROACH OF INTERNAL AUDIT OF RA CREDIT ORGANIZATIONS / ՀՀ ՎԱՐԿԱՅԻՆ ԿԱԶՄԱԿԵՐՊՈՒԹՅՈՒՆՆԵՐԻ ՆԵՐՔԻՆ ԱՈՒԴԻՏԻ ՌԻՍԿԵՐԻ ՎՐԱ ՀԻՄՆՎԱԾ ՎԵՐԱՀՍԿՈՂՈՒԹՅԱՆ ՄՈՏԵՑՈՒՄԸ

To identify the challenges in planning the internal audit activities within the primary control structure of the internal control system in Credit Organizations of the Republic of Armenia, four issues were proposed, and corresponding studies were conducted to address them. 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 international experience, internal audit planning requirements were taken into account. In the framework of the implementation of the research work, studies were conducted on the compliance of the requirements set for the planning of the internal audit activities of the RA credit organizations. 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.