The work of autonomous institutions in modern conditions of transformation of market relations predetermines the need for targeted, balanced and maximally effective spending of financial resources. In these conditions, the role of internal audit significantly increases, which is associated with the need to constantly monitor the efficient and legal use of budget funds. At the same time, it should be noted that the tasks of internal audit in autonomous institutions are constantly becoming more

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... mplicated under the influence of an increase in the volume and types of services provided, as well as due to permanent changes in the nature of spending by subjects of economic relations. Taking into account the above, the purpose of the article is to study the features of the implementation of internal audit in autonomous institutions. In the process of research on the way to achieving the designated goal, the theoretical aspects of organizing internal audit in autonomous institutions were considered, procedures for introducing systems and practices of internal audit were investigated, and a model for organizing internal audit in an autonomous institution was developed. In addition, the article focuses on the feasibility of conceptualizing and planning the costs that are required to train professional audit professionals in autonomous institutions. The results obtained allowed us to come to the conclusion that the peculiarities of the implementation of the internal audit system in autonomous institutions are related to their organizational and functional structure, regulatory support of processes and procedures, the readiness of the management circuit to change the structure of accountability, as well as to reform the systems for collecting and analyzing information.