Методологія внутрішнього аудиту в системі управління торговельними підприємствами: автореф. дис. на здобуття наук. ступеня д-ра екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних і методологічних положень внутрішнього аудиту на торговельних підприємствах України в умовах євроінтеграції та в контексті сталого розвитку. Представлено історико-компаративний аналіз становлення інституту внутрішнього аудиту та визначено передумови формування нового етапу його розвитку в умовах євроінтеграції; досліджено особливості нормативно-правового регулювання внутрішнього аудиту на світовому рівні та визначено напрямки імплементації передового досвіду в національну практику; систематизовано та узагальнено наявні підходи до трактування поняття «внутрішній аудит», систематизовано принципи внутрішнього аудиту, проаналізовано особливості нормативно правового регулювання внутрішнього аудиту на світовому рівні та в Україні. Розроблено структурно-логічну модель використання інструментів кубу COSO в моделі «три лінії захисту» та ієрархічну модель, яка ілюструє взаємозв’язок етапів життєвого циклу підприємства, фаз кризи та функцій внутрішнього аудиту. Розроблено багатофакторну модель множинного дискримінантного аналізу ймовірності банкрутства підприємства торгівлі. З метою запобігання економічним злочинам в рамках повноважень відділу внутрішнього аудиту запропоновано використовувати форензік функції. Визначено елементи концепції соціального аудиту, згруповано принципи та функції соціального аудиту, визначено послідовність дій внутрішнього аудитора при проведенні перевірки соціальної відповідальності та еколого-економічної безпеки підприємства торгівлі.

This thesis scientifically substantiates theoretical-methodological and conceptual provisions of, and develops organizational and methodological framework for internal audit in the retail enterprise management system. It was proved that specifics of retail business, the appearance of retail enterprises operating in new trade formats and having an extensive trade network, and the increasing percentage of goods sold via online retail channels have significantly affected the scope and complexity of auditing. This thesis offers a comparative historical analysis of the establishment of the institute of internal audit and defines preconditions for formation of its new development phase in the conditions of European integration; studies particularities of legal regulation of internal audit at the global level and defines the areas of implementation of advanced experience in the national practice; develops a clear sequence of internal audit phases and proposes new approaches to the audit planning and organizational and methodological principles of audit. The thesis deepens scientific discourse of development of internal audit from the standpoint of determining its place in the retail enterprise management system, taking into account the course of our country toward European integration. To determine the influence which the Institute of Internal Auditors has on development of internal audit, main events which became a precondition for its formation and further popularization of the internal auditor’s profession on the global stage were analyzed in the course of this study. To formalize categories and terminology of internal audit, existing approaches to interpretation of the notion of “internal audit” were systemized and generalized in this work, and the principles of internal audit were systemized. Results of the study of experience in introduction and functioning of audit committees in certain countries of the world and the prospects of using international legislative acts as framework documents to form a regulatory framework for internal audit at the national level were presented. A study of the essence of factors bearing upon the organization and performance of internal audit functions at retail enterprises allowed to develop a structural-logical model of using the COSO cube in the “three defense lines” model. Organizational aspects of the internal audit of product sales were furthered based on today’s requirements to enterprise management. Attention was devoted to methodological provisions of the internal audit of product sales and to developing sales budgets to ensure efficient performance of retail enterprises both in domestic and in foreign markets. In order to provide external and internal stakeholders with credible information regarding key performance indicators of a retail enterprise and assess its potential in the future, the organization and methodology of the internal audit of expenses was improved in this thesis to increase the quality and effectiveness of audit. Separate attention was given to systemizing and clarifying the phases of internal audit of financial statements, improving the procedures of internal audit of financial statements, and defining the criteria for auditor’s evaluation of financial statements. A thorough analysis of categorical and terminological interpretation of risks occurring in economic activity of retail enterprises allowed to identify factors affecting the scope and behavior of risks and forming audit risk, and to study the impact of risks on the essence and scope of auditing procedures. The author-developed model illustrating the interrelation of phases of the enterprise’s life cycle, crisis phases and internal audit functions is a significant scientific achievement. To create an efficient risk management system at a retail enterprise, business risks inherent in every phase of the enterprise’s life cycle were identified in the internal audit system and the instruments of minimizing or offsetting these risks were developed. Internal rules of procedure for the internal audit system were developed for a potential crisis phase, and a standard structure of anti-crisis program was defined. To avoid problems related to the embezzlement or misuse of the retail enterprise’s assets and to gather evidence for economic crimes that have already been committed, it was proposed to use forensic functions as part of the powers of internal audit unit. Separate attention was devoted in this thesis to determining the place of internal audit in achieving goals of the retail enterprise’s sustainable development. Elements of the concept of social audit were defined, principles and functions of social audit were grouped, and the sequence of internal auditor’s actions when auditing social responsibility and environmental economic safety of a retail enterprise was determined. A survey held among managers of economic accounting departments of retail enterprises allowed to identify difficulties in automation of the internal audit process that must be addressed first of all, and define organizational and technological factors obstructing automation of auditing procedures. It was proposed to formalize internal audit functions in the program environment, which helps reduce permanent audit costs by eliminating current labor intensity of routine engagements, unifying the interpretation of audit program components and simplifying preparation of personnel. The main research results laid down in this thesis will allow to improve organizational and methodological principles of internal audit in the retail enterprise management system, which is conformant with objectives of Ukraine-2020 Sustainable Development Strategy and a number of international acts ratified by Ukraine and aimed to support and develop our country’s entrepreneurship, increase its competitiveness and stimulate investment activity by implementing innovative technologies in the accounting and controlling practices of enterprises taking into account the course toward European integration.