The Organizational Model of Auditing the Enterprise’s Operating Costs

Abstract

The article is aimed at substantiating the organizational model of auditing the enterprise’s costs. In order to achieve this goal, the following tasks have been solved: the concept of «operating costs» has been defined; the essence of auditing the enterprise’s operating costs is outlined; a model of auditing the enterprise’s costs has been developed. Based on the analysis of existing developments in the audit of the enterprise’s costs, the lack of a comprehensive research on this issue is determined, while single publications and the lack of a clear organizational scheme lead to insufficient spread of audit of operating costs among users of audit information. The article substantiates and develops an organizational model of auditing the enterprise’s operating costs, which is considered in the context of the process-system approach. This model is represented by a complex of successive, mutually conditioned stages, which, on the one hand, allow to form a reliable audit opinion, and on the other - meet the criteria of expediency and validity. On the basis of generalizations of the follow-up revisions by leading scholars and practitioners, the traditional composition of the stages and phases of the audit survey of the enterprise’s costs was supplemented. Further research will develop a noncontinuous approach to planning the audit of the enterprise’s costs.

Keywords

• audit
• costs
• operating costs
• cost audit
• organization
• organizational model of auditing of operating costs