%0 Journal Article %T Professional Standards As an Integral Part of the Process of Transformation of Internal Control and Audit %A Vetrova, I.F. %A Mel'nik, M.V. %K internal control and audit, functions, professional standards, generalized labor functions, detailed functions, work content, qualification, training programs %J Auditor %D 2024 %N 10 %P 6 %I INFRA-M Academic Publishing LLC.