Development of Audit Methodology in Accordance with National Guidelines

Abstract

The relevance of the given study stems from the fact, that the role of internal audit is significantly increasing in the current context of corporate governance transformation and the need to ensure the economic security of business entities. The objective of the study is to develop scientifically based recommendations for improving audit methodology based on an analysis of the provisions of the new national standard and a summary of best practices in implementing internal audit. The study provides systemic analysis of the content of Preliminary National Standard (PNST) 1034–2025, key innovations of the standard (introduction of the concept of “audit engagement”, the requirement for documenting professional judgment, and the allocation of a consulting function), as well as the research of the issues of its implementation in the practices of Russian entities. Methodology . Using comparative analysis and process modeling methods, practical recommendations were developed for the formation of internal methodological documents of the internal audit service. The study resulted in a proposed framework for methodological support, incorporating the principles of risk-based approach and documented validity, as well as an algorithm for forming the auditor’s professional judgment based on a set of findings, consistent with the requirements of the new standard. The resulting conclusions and recommendations can be used by internal audit departments to improve audit quality and adapt to the requirements of PNST 1034–2025.