The profession of an internal auditor presupposes the presence of versatile knowledge and the broadest skills and abilities of its owner. Today, quite high requirements are imposed on the qualifications of internal auditors, which is quite natural. It is no coincidence that in many companies it is internal auditors who are the first candidates for vacant positions in the highest echelons of management.

Internal audit is a form of internal control of an organization's activities. The procedure helps the management to check the financial condition of the business and the reliability of the statements. The main goal of the internal audit service is to identify risks and improve processes after consulting the auditor.

In JSC «Semey Engineering» (hereinafter – the Company), in accordance with the requirements of the Law of the Republic of Kazakhstan "On Joint Stock Companies" and the Charter of the Company, the Internal Audit Service operates in the person of the head of the service – Imanbekov Rinat Meirambekovich. The Internal Audit Service is the body of the Company that ensures the organization and implementation of internal audit in the Company, is directly subordinate and accountable to the Board of Directors of the Company, and constantly monitors the internal control system of the Company.

Internal audit, of course, has the characteristics that allow it to be that link, an effective coordinator that allows all the controlling divisions of the Company to earn smoothly. This possibility is determined by the fact that internal audit, due to its specificity, covers a wide range of issues related to internal control systems, risk management, and fraud prevention.