INFLUENCE OF INTERNAL AUDIT IN THE INTERNAL CONTROL SYSTEM OF INDUSTRIAL ENTERPRISES ON THEIR INNOVATIVE DEVELOPMENT
DOI:
https://doi.org/10.32689/2523-4536/67-11Keywords:
internal audit, internal control, innovative development, industrial enterprise, systemAbstract
The article defines the essence of the internal environment as the basis of internal control in the enterprise. The balance and interaction between the elements of the internal environment leads to the creation of effective and profitable management of the entity. Defining the role of each element of the internal environment is tabulated by the authors. Each business entity has a methodological framework for analyzing its own internal environment, which is determined by its characteristics and the relevant groups of external and internal factors. As a result of the study conducted by the authors developed and proposed the optimal model of internal organization, which exists: the main reasons used in the modern place remain necessary (coordination of work of employees involved in the process of realization of goals, formation of long-term profitability, determination of optimal organizational structure taking into account the type of activity, efficient use of resources and technologies), goals (increasing the level of efficiency of the enterprise management tools), delays (identification of «critical points» in the operation of the enterprise, which become the basis for setting priorities in solving economic, technical, social problems), elements (goals of the organization, tasks, structure of the organization, system of technologies, personnel, culture of the organization, resources), symmetric method (Method of constructing a «tree» of goals (method of system analysis) and stage V of the need for economic systems (identification and clear formation of the ultimate goal, specifying the purpose of individual units, assessment of the level of quality and quantity of products, resource conservation, organizational and technical development of production, establishing a network of suppliers (customers), analysis of the growth of production and sales, market analysis, improving service and quality of service, improving the quality of life of employees, environmental protection, providing quantitative and qualitative assessment of unstructured and structured problems).
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