THE DEVELOPMENT OF METHODICAL TOOLKIT FOR THE ECONOMIC SECURITY OF AN ORGANIZATION

Abstract

The article describes the need for the organization of internal audit (control) in the economic entity taking into account industrial characteristics, its role and importance in ensuring the economic security of the business. The author relies on the previously published articles and believes that the economic security of business should beconsidered as an independent direction of research resulting from the significance of the internal audit through the creation of the mechanism of its interaction with key customers through the disclosure functions, tasks, rights and duties of the internal audit service. Moreover, the author’s position regarding the essence of internal audit is given in the article. The author substantiates the role of internal audit, which is enhanced by establishing and improving the mechanism of interaction of the IAS with the leadership of the organization, regarding the main business processes. It is proved that the effective process of interaction is seen through the creation (definition) of the current objectives of the internal auditors and the presentation of the results of their activities to the auditing Committee. In addition, the author emphasizes the relevance and reliability of accounting information, which is the essential economic security condition of a commercial organization.

Keywords

• внутренний аудит
• внутренний контроль
• обеспечение экономической безопасности организации
• методический инструментарий
• служба внутреннего аудита
• достоверность финансовой отчетности
• internal audit
• internal control
• ensuring the economic security of the organization
• methodical toolkits
• the internal audit service
• the reliability of financial reporting