Роль внутрішнього аудиту в системі економічної безпеки підприємства

Abstract

Розглянуто потребу внутрішнього аудиту в сучасних умовах та його роль у досягненні і стратегічних, і оперативних цілей, які спрямовані на підвищення конкурентоспроможності та ефективного управління підприємством. In a market economy, the role of auditing is growing significantly, the market requires reliable accounting and reporting information on the activities of business entities with different forms of ownership. The audit should be aimed at discovering shortcomings and violations, identifying farm reserves, fighting for savings and thrift. An internal audit should act as a preventive diagnostic tool in the management of the economic activity of the enterprise and its structural subdivisions. In the conditions of a market economy, the issues related to the systemic assessment of enterprise development at the state level are emerging. Every owner and manager is interested in objective and substantiated information about the state of the enterprise development. Developed market economies have shown that in order to carry out a specific audit, it is necessary to create a special internal audit service whose employees must fully know the organizationʼs specifics, its organizational and economic structure. The main task of internal audit is to assess the companyʼs internal service in the interests of the owners of the entity. The objectives of internal audit are focused on internal users: both owners and managers of the enterprise. From internal audit, the management expects not only traditional tasks such as checking the reliability and interconnectivity of information, confirmation of compliance with accounting policies and regulations, but also improving certain methodological approaches during the audit. Internal audit helps organizations achieve their goals through a systematic, streamlined approach to assessing and improving the effectiveness of risk management, control, and corporate governance.