id: 33742
Title: Internal audit development in the enterprise’s economic security management
Authors: Mulyk Ya.
Keywords: internal audit, enterprise’s economic security management
Date of publication: 2023-09-01 09:25:23
Last changes: 2023-09-01 09:25:23
Year of publication: 2023
Summary: The use of internal audit to strengthen the security of the enterprise will allow to meet more fully the needs of business owners and managers who are interested in long-term strategic development. This type of audit can be used to assess the problems of the enterprise’s current state and should become an integral part of its management system. The purpose of the paper is the consideration of issues related to the development of internal audit in the enterprise’s economic security management. The methodological basis of the research is general scientific and special methods of learning phenomena and processes in the system of internal audit development in the enterprise’s economic security management. The methods of induction and deduction were used to determine the general trends in the development of internal audit; methods of theoretical generalization and comparison, as well as methods of analysis and synthesis, made it possible to reveal the model of economic security audit. Results. The research examines the main approaches to the organization of internal audit at an enterprise, the rights and duties of internal auditors and their responsibility. The purpose, objects and tasks of the audit of the enterprise’s economic security are revealed. The sources of threats to the economic security of an enterprise are highlighted. The sources of information for economic security audit and its methodological techniques are investigated. The stages of conducting an audit of the enterprise’s economic security are disclosed: initial organizational, experimental, and final. The main trends in the development of the internal audit of economic security are researched. Practical implications. They are in the scientific validity and applied orientation of the provisions, approaches and recommendations presented in this study, the use of which will ensure the development of internal audit in the enterprise’s economic security management. Value/originality. The use of the proposed model of internal audit of economic security, which is an efficient and effective mechanism for assessing the level of economic security and identifying deviations from the expected results or legal requirements, a tool for stabilizing and further developing both an individual agricultural enterprise and the industry as a whole, will allow to meet more fully the needs of enterprise owners and managers who are interested in long-term strategic development. Such a model should include the following components: audit subjects and objects, audit objective, evaluation criteria, audit tasks, regulatory framework, information sources, audit methods and audit stages.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/33742.pdf
Publication type: Монографії видані за кордоном
Publication: In: The scientific paradigm in the context of technological development and social change. Scientific monograph. Part 1. Riga, Latvia : “Baltija Publishing”, 2023. P. 225-254. DOI: https://doi.org/10.30525/978-9934-26-297-5-9
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