Internal audit as support to business management

The role and importance of internal audit in business continuity, i.e. the time limitlessness of the company's operations is very important. The importance and role of internal audit since the beginning of its development have been characterized by its constant rise. The modern understanding of internal audit implies its role in the management process aimed at achieving company goals, risk management and active participation in improving the company's future operations, and not just considering the performance of past events. The aim of the research in this paper is to theoretically and empirically process the connection between internal audit and company management and investigate the degree of development of internal audit in companies operating on the territory of Nišava District. The empirical research provides answers to the key questions that are the basis of the research itself, namely: does internal audit contribute to improving the quality of the company's operations? The results of the conducted empirical research point to the conclusion that internal audit contributes to the improvement of business management in the companies of the Nisava district, but they also point to the relatively slow development of internal audit as a profession.