diff --git a/pkg/innerring/innerring.go b/pkg/innerring/innerring.go
index be4bc262f..06310dae1 100644
--- a/pkg/innerring/innerring.go
+++ b/pkg/innerring/innerring.go
@@ -42,6 +42,7 @@ type (
 		mainnetClient  *client.Client
 		epochCounter   atomic.Uint64
 		innerRingIndex atomic.Int32
+		innerRingSize  atomic.Int32
 		precision      precision.Fixed8Converter
 
 		// internal variables
@@ -440,7 +441,7 @@ func (s *Server) initConfigFromBlockchain() error {
 	key := &s.key.PublicKey
 
 	// check if node inside inner ring list and what index it has
-	index, err := invoke.InnerRingIndex(s.mainnetClient, s.contracts.neofs, key)
+	index, size, err := invoke.InnerRingIndex(s.mainnetClient, s.contracts.neofs, key)
 	if err != nil {
 		return errors.Wrap(err, "can't read inner ring list")
 	}
@@ -452,6 +453,7 @@ func (s *Server) initConfigFromBlockchain() error {
 	}
 
 	s.epochCounter.Store(uint64(epoch))
+	s.innerRingSize.Store(size)
 	s.innerRingIndex.Store(index)
 	s.precision.SetBalancePrecision(balancePrecision)
 
diff --git a/pkg/innerring/invoke/container.go b/pkg/innerring/invoke/container.go
index ff3b43f9e..770c8698d 100644
--- a/pkg/innerring/invoke/container.go
+++ b/pkg/innerring/invoke/container.go
@@ -1,9 +1,13 @@
 package invoke
 
 import (
+	"crypto/sha256"
+
 	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
 	"github.com/nspcc-dev/neo-go/pkg/util"
+	"github.com/nspcc-dev/neofs-api-go/pkg/container"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/client"
+	"github.com/pkg/errors"
 )
 
 type (
@@ -21,9 +25,12 @@ type (
 	}
 )
 
+var ErrParseTestInvoke = errors.New("can't parse NEO node response")
+
 const (
 	putContainerMethod    = "put"
 	deleteContainerMethod = "delete"
+	listContainersMethod  = "list"
 )
 
 // RegisterContainer invokes Put method.
@@ -50,3 +57,47 @@ func RemoveContainer(cli *client.Client, con util.Uint160, p *RemoveContainerPar
 		p.Signature,
 	)
 }
+
+func ListContainers(cli *client.Client, con util.Uint160) ([]*container.ID, error) {
+	if cli == nil {
+		return nil, client.ErrNilClient
+	}
+
+	item, err := cli.TestInvoke(con, listContainersMethod, []byte{})
+	if err != nil {
+		return nil, err
+	}
+
+	if len(item) < 1 {
+		return nil, errors.Wrap(ErrParseTestInvoke, "nested array expected")
+	}
+
+	rawIDs, err := client.ArrayFromStackItem(item[0])
+	if err != nil {
+		return nil, err
+	}
+
+	result := make([]*container.ID, 0, len(rawIDs))
+
+	var bufHash [sha256.Size]byte
+
+	for i := range rawIDs {
+		cid, err := client.BytesFromStackItem(rawIDs[i])
+		if err != nil {
+			return nil, err
+		}
+
+		if len(cid) != sha256.Size {
+			return nil, errors.Wrap(ErrParseTestInvoke, "invalid container ID size")
+		}
+
+		copy(bufHash[:], cid)
+
+		containerID := container.NewID()
+		containerID.SetSHA256(bufHash)
+
+		result = append(result, containerID)
+	}
+
+	return result, nil
+}
diff --git a/pkg/innerring/invoke/neofs.go b/pkg/innerring/invoke/neofs.go
index e7ad54dc8..b33a040a4 100644
--- a/pkg/innerring/invoke/neofs.go
+++ b/pkg/innerring/invoke/neofs.go
@@ -74,23 +74,24 @@ func CashOutCheque(cli *client.Client, con util.Uint160, p *ChequeParams) error
 	)
 }
 
-// InnerRingIndex returns index of the `key` in the inner ring list from sidechain.
-// If key is not in the inner ring list, then returns `-1`.
-func InnerRingIndex(cli *client.Client, con util.Uint160, key *ecdsa.PublicKey) (int32, error) {
+// InnerRingIndex returns index of the `key` in the inner ring list from sidechain
+// along with total size of inner ring list. If key is not in the inner ring list,
+// then returns `-1` as index.
+func InnerRingIndex(cli *client.Client, con util.Uint160, key *ecdsa.PublicKey) (int32, int32, error) {
 	if cli == nil {
-		return 0, client.ErrNilClient
+		return 0, 0, client.ErrNilClient
 	}
 
 	nodePublicKey := crypto.MarshalPublicKey(key)
 
 	data, err := cli.TestInvoke(con, innerRingListMethod)
 	if err != nil {
-		return 0, err
+		return 0, 0, err
 	}
 
 	irNodes, err := client.ArrayFromStackItem(data[0])
 	if err != nil {
-		return 0, err
+		return 0, 0, err
 	}
 
 	var result int32 = -1
@@ -98,12 +99,12 @@ func InnerRingIndex(cli *client.Client, con util.Uint160, key *ecdsa.PublicKey)
 	for i := range irNodes {
 		key, err := client.ArrayFromStackItem(irNodes[i])
 		if err != nil {
-			return 0, err
+			return 0, 0, err
 		}
 
 		keyValue, err := client.BytesFromStackItem(key[0])
 		if err != nil {
-			return 0, err
+			return 0, 0, err
 		}
 
 		if bytes.Equal(keyValue, nodePublicKey) {
@@ -112,5 +113,5 @@ func InnerRingIndex(cli *client.Client, con util.Uint160, key *ecdsa.PublicKey)
 		}
 	}
 
-	return result, nil
+	return result, int32(len(irNodes)), nil
 }
diff --git a/pkg/innerring/processors/audit/process.go b/pkg/innerring/processors/audit/process.go
index c1bbcdac8..b2f1e5c42 100644
--- a/pkg/innerring/processors/audit/process.go
+++ b/pkg/innerring/processors/audit/process.go
@@ -1,5 +1,23 @@
 package audit
 
+import (
+	"go.uber.org/zap"
+)
+
 func (ap *Processor) processStartAudit(epoch uint64) {
-	ap.log.Info("flushing left audit results and refilling queue")
+	// todo: flush left audit results from audit result cache
+
+	containers, err := ap.selectContainersToAudit(epoch)
+	if err != nil {
+		ap.log.Error("container selection failure",
+			zap.String("error", err.Error()))
+
+		return
+	}
+
+	ap.log.Info("select containers for audit", zap.Int("amount", len(containers)))
+
+	// todo: for each container get list of storage groups
+	// todo: for each container create audit result template in audit result cache
+	// todo: for each container push audit tasks into queue
 }
diff --git a/pkg/innerring/processors/audit/processor.go b/pkg/innerring/processors/audit/processor.go
index 32ad06d8c..1ec32d5c7 100644
--- a/pkg/innerring/processors/audit/processor.go
+++ b/pkg/innerring/processors/audit/processor.go
@@ -13,6 +13,7 @@ type (
 	// Indexer is a callback interface for inner ring global state.
 	Indexer interface {
 		Index() int32
+		InnerRingSize() int32
 	}
 
 	// Processor of events related with data audit.
diff --git a/pkg/innerring/processors/audit/scheduler.go b/pkg/innerring/processors/audit/scheduler.go
new file mode 100644
index 000000000..20a0fa05c
--- /dev/null
+++ b/pkg/innerring/processors/audit/scheduler.go
@@ -0,0 +1,60 @@
+package audit
+
+import (
+	"sort"
+	"strings"
+
+	"github.com/nspcc-dev/neofs-api-go/pkg/container"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/invoke"
+	"github.com/pkg/errors"
+)
+
+var ErrInvalidIRNode = errors.New("node is not in the inner ring list")
+
+func (ap *Processor) selectContainersToAudit(epoch uint64) ([]*container.ID, error) {
+	containers, err := invoke.ListContainers(ap.morphClient, ap.containerContract)
+	if err != nil {
+		return nil, errors.Wrap(err, "can't get list of containers to start audit")
+	}
+
+	// consider getting extra information about container complexity from
+	// audit contract there
+
+	sort.Slice(containers, func(i, j int) bool {
+		return strings.Compare(containers[i].String(), containers[j].String()) < 0
+	})
+
+	ind := ap.irList.Index()
+	irSize := ap.irList.InnerRingSize()
+
+	if ind < 0 || ind >= irSize {
+		return nil, ErrInvalidIRNode
+	}
+
+	return Select(containers, epoch, uint64(ind), uint64(irSize)), nil
+}
+
+func Select(ids []*container.ID, epoch, index, size uint64) []*container.ID {
+	if index >= size {
+		return nil
+	}
+
+	var a, b uint64
+
+	ln := uint64(len(ids))
+	pivot := ln % size
+	delta := ln / size
+
+	index = (index + epoch) % size
+	if index < pivot {
+		a = delta + 1
+	} else {
+		a = delta
+		b = pivot
+	}
+
+	from := a*index + b
+	to := a*(index+1) + b
+
+	return ids[from:to]
+}
diff --git a/pkg/innerring/processors/audit/scheduler_test.go b/pkg/innerring/processors/audit/scheduler_test.go
new file mode 100644
index 000000000..61a9848af
--- /dev/null
+++ b/pkg/innerring/processors/audit/scheduler_test.go
@@ -0,0 +1,113 @@
+package audit_test
+
+import (
+	"crypto/rand"
+	"crypto/sha256"
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/pkg/container"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/audit"
+	"github.com/stretchr/testify/require"
+)
+
+func TestSelect(t *testing.T) {
+	cids := generateContainers(10)
+
+	t.Run("invalid input", func(t *testing.T) {
+		require.Empty(t, audit.Select(cids, 0, 0, 0))
+	})
+
+	t.Run("even split", func(t *testing.T) {
+		const irSize = 5 // every node takes two audit nodes
+
+		m := hitMap(cids)
+
+		for i := 0; i < irSize; i++ {
+			s := audit.Select(cids, 0, uint64(i), irSize)
+			require.Equal(t, len(cids)/irSize, len(s))
+
+			for _, id := range s {
+				n, ok := m[id.String()]
+				require.True(t, ok)
+				require.Equal(t, 0, n)
+				m[id.String()] = 1
+			}
+		}
+
+		require.True(t, allHit(m))
+	})
+
+	t.Run("odd split", func(t *testing.T) {
+		const irSize = 3
+
+		m := hitMap(cids)
+
+		for i := 0; i < irSize; i++ {
+			s := audit.Select(cids, 0, uint64(i), irSize)
+
+			for _, id := range s {
+				n, ok := m[id.String()]
+				require.True(t, ok)
+				require.Equal(t, 0, n)
+				m[id.String()] = 1
+			}
+		}
+
+		require.True(t, allHit(m))
+	})
+
+	t.Run("epoch shift", func(t *testing.T) {
+		const irSize = 4
+
+		m := hitMap(cids)
+
+		for i := 0; i < irSize; i++ {
+			s := audit.Select(cids, uint64(i), 0, irSize)
+
+			for _, id := range s {
+				n, ok := m[id.String()]
+				require.True(t, ok)
+				require.Equal(t, 0, n)
+				m[id.String()] = 1
+			}
+		}
+
+		require.True(t, allHit(m))
+	})
+}
+
+func generateContainers(n int) []*container.ID {
+	var buf [sha256.Size]byte
+	result := make([]*container.ID, 0, n)
+
+	for i := 0; i < n; i++ {
+		_, _ = rand.Read(buf[:])
+
+		cid := container.NewID()
+		cid.SetSHA256(buf)
+
+		result = append(result, cid)
+	}
+
+	return result
+}
+
+func hitMap(ids []*container.ID) map[string]int {
+	result := make(map[string]int, len(ids))
+
+	for _, id := range ids {
+		result[id.String()] = 0
+	}
+
+	return result
+}
+
+func allHit(m map[string]int) bool {
+	for _, v := range m {
+		if v == 0 {
+			return false
+		}
+	}
+
+	return true
+}
diff --git a/pkg/innerring/state.go b/pkg/innerring/state.go
index 9e4453bf7..ec0e333e4 100644
--- a/pkg/innerring/state.go
+++ b/pkg/innerring/state.go
@@ -28,6 +28,12 @@ func (s *Server) Index() int32 {
 	return s.innerRingIndex.Load()
 }
 
+// InnerRingSize is a getter for a global size of inner ring list. This value
+// paired with inner ring index.
+func (s *Server) InnerRingSize() int32 {
+	return s.innerRingSize.Load()
+}
+
 func (s *Server) voteForSidechainValidator(validators []keys.PublicKey) error {
 	index := s.Index()
 	if index < 0 || index >= alphabetContractsN {