Удосконалення внутрішнього аудиту з використанням інформаційно-комунікаційних технолоій

Abstract

Досліджено та вдосконалено методологічні аспекти внутрішнього аудиту на підприємствах торгівлі з використанням сучасних інформаційно-комунікаційних технологій. Визначено чинники організаційного та технологічного характеру, які перешкоджають автоматизації аудиторських процедур. Запропоновано програмне забезпечення внутрішнього аудиту класифікувати за такими трьома вимірами: функціонал, доступ і платформа. Із метою розробки практичних рекомендацій з автоматизації внутрішнього аудиту на підприємствах торгівлі проаналізовано ринок спеціалізованого програмного забезпечення.

The purpose of this article is to investigate and improve the methodological aspects of internal audit at trade enterprises using modern information and communication technologies. It is proved that the use of modern ICTs in internal audit will reduce costs and increase availability of information obtained during the audit process, which ensure the quality of management decisions made on its basis. Survey of heads of various marketing formats trade enterprises accounting and economic services has revealed the high priority difficulties of the internal audit process computerization. Factors of organizational and technological character which impede the audit procedures automation are determined. It is proved that internal audit functions formalization in the software environment can reduce costs of permanent audit by elimination of routine tasks complexity, unification of internal audit program components interpretation and auditors training facilitation. It is proposed to classify the internal audit software by the following three dimensions: Functions, Access and Platform. It is proved that leveling of influence of organizational factors on effectiveness of information technologies application involves an assessment of software implementation conditions, user training level, and organizational structure. Research determined that internal audit service organizational characteristics and company technical capabilities have direct impact on integration of internal audit procedures with used at the enterprise software and information technologies. In order to develop practical recommendations on trade enterprises internal audit automation specialized auditing software market has been analyzed. Provided analysis proved that the most effective is creation of internal audit software architecture on the basis of mobile code that allows transferring automated audit procedures to the enterprise platform, which increases system reliability. It is substantiated that automated internal audit system works efficiently and provides relevant information for management system only provided adequate control function formation: continuous audit software; information technologies hardware; logical security of access to internal audit information system.