Kompetentnost' 4/125/2015 ISSN 1993-8780 MANAGEMENT 41 Role of an Audit under Globalized Requirements to Business K. <...> Kuz'mina, Graduate (PhD programme), Geneva University, Switzerland, ksenia.kouzmina@gmail.com key words audit, internal and external audit, regulatory requirements and risks, conformity assessment; compliance; environmental and social traceability audit The author analyzes how an audit can be used to increase the efficiency of a company’s operations. <...> The new requirements to an audit and to auditors (in the aftermath of financial scandals at USA) are shown. <...> A new area where audit can help companies is the management of risks and article demonstrates it with the latest information. <...> At present an important attention in a company policy is devoted to a compliance with regulatory requirements and risks and in this context a correlation between a compliance and an audit is considered. <...> The author believes that an audit can contribute to verification of environmental and social claims of companies and to their traceability. <...> The new role of an internal audit used today as a means to identify potential weak points and risks in a company’s management and to find acceptable remedies is highlighted. <...> Belov V.A. Аbout an EU directive on the welfare of pigs, Zakon, July 2014, pp. <...> Website Human Society of the United States, http://www.humanesociety.org/news/ press_ releases/2013/11. <...> Кадры 2 июля 2015 года ФГАОУ ДПО «Академия стандартизации, метрологии и сертификации (учебная)» проводит международную конференцию «Стандартизация. <...> Кадры», посвященную 90-летию стандартизации Конференция состоится в Федеральном агентстве по техническому регулированию и метрологии. <...> Мероприятие проводится при содействии Евразийской экономической комиссии (ЕЭК), Европейской организации качества, Азиатской <...>