Labour protection is one of the areas in the sphere of enterprise activity. Development of audit activity in the protection of labor will give the development of the system of external and internal audit, as an alternative to the system of state control. The article deals with the modern understanding of the conditions and safety. The definitions of “Working Environment”, “Working Conditions”, “Occupational Safety and Health.” It reveals the importance of health and safety for today’s workers. The author analyzes the current situation in the Russian Federation in the field of health and safety based on the data of Rosstat. We investigate occupational diseases, injuries, accidents at work. We investigate promising areas of assessment of working conditions on the basis of modern organization of audit of indicators such as the causes and conditions of occupational injuries for the previous period, especially the use of advanced technology and safe technology; ergonomic devices that protect the rights, etc.