Теоретичні основи розвитку внутрішнього аудиту підприємств

Abstract

UA: У статті авторами запропоновано теоретичні основи розвитку внутрішнього аудиту, як підґрунтя прийняття управлінських рішень на вимогу підвищення прозорості та гаранту забезпечення якісної інформації про діяльність підприємств. Також запропоновано напрям удосконалення методології організації побудови здійснення процесу внутрішнього аудиту та розкрито зміст її основних етапів з акцентом на необхідність урахування галузевих особливостей.

EN: In the article the authors proposed theoretical bases of internal audit as the basis for making managerial decisions and guaranteeing the provision of qualitative information on the activities of the enterprises. The direction of improving the methodology for organizing the construction of the implementation of the internal audit process is also proposed, and the content of its main stages is disclosed, taking into account the branch features. The article states that the evaluation organization understands the system of conditions and elements for constructing the implementation of the internal audit process and proposes to carry out an audit in the chain of interconnected stages. At the first stage, the goal is set, in determining which one must rely on the directions of using the results of the audit. At this stage, there is also a definition of the subjects of the audit and its type. The following stages are preparing for the receipt and analysis of data. In the future, all existing and possible sources of information that would provide as much information about the activities of railway companies are determined. The pilot phase involves the formation of a work plan (specification of tasks, terms and executors) and expert groups. The fifth stage is the decision-making process and the compilation of documents based on the results of the internal audit. The sixth, final, stage, which is a control phase, is carried out, at the expense of feedback, the introduction of proposals and recommendations into the practical activities and results of the implementation of measures and their efficiency. Thus, an element of an organizational model that can be considered as a typical one is proposed, which provides an opportunity to build audit models for each of its types based on it.