A theoretical selection of the optimal internal standard for ICP-AES determination of alloying components (Cr, Ti, Mo, W, Ta, Al, Co, Re, Ru) in the latest generation heat-resistant Ni-alloys (HRNA) was carried out by using the thermodynamic modeling method and software Terra for different operating conditions of measurement. The results of modeling demonstrated the efficiency of internal standardization to compensate the instrumental drift on the analytical signal in the process of ICP-AES analysis of alloying components. Analytical line In II 230,606 nm was recognized as the best line among the investigated ones for internal standardization. Experimental testing confirmed its efficiency. Thus, the line In II 230,606 nm is recommended as an internal standard for ICP-AES analysis of HRNA alloying components. The work is performed within the framework of an integrated research area 2.1. «Fundamentally Oriented Research» («Strategic directions of development of materials and technologies for processing them for the period up to 2030»)