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Integration of Investment Audit Results into the Enterprise Management System
Fedorov I. O., Hordopolov V. Y.

Fedorov, Ihor O., and Hordopolov, Volodymyr Yu. (2024) “Integration of Investment Audit Results into the Enterprise Management System.” Business Inform 12:248–254.
https://doi.org/10.32983/2222-4459-2024-12-248-254

Section: Accounting and Auditing

UDC 657.631.6

Abstract:
Improving the efficiency of the management system of an enterprise of public interest can be carried out in various ways, one of which is to conduct an independent investment audit and integrate the results of its conduct into the enterprise management system. The article is aimed at studying the possibilities and mechanisms of integrating the results of investment audit into the system of management of enterprise activities to increase its efficiency. The role and significance of investment audit for efficient management of investment activity are revealed, approaches to the use of audit results in the process of managerial decision-making are systematized. The existing practices of integrating audit data into the management system are analyzed, the main problems and opportunities associated with this process are identified. The need for an comprehensive approach to the integration of investment audit results has been substantiated, key stages and instruments have been identified. Recommendations for improving the mechanisms for integrating the results of investment audit into the enterprise management system to increase the efficiency of investment activity are formulated. It is noted that the integration of the results of the investment audit into the enterprise management system contributes to increasing the efficiency of investment activities and improving the quality of managerial decisions. The use of investment audit data provides management with complete, reliable and unbiased information on the status of investment projects and the efficiency of the use of investment resources.

Keywords: audit, investment audit, investment activity, investment attractiveness, information support, management system, public interest enterprises.

Tabl.: 1. Bibl.: 8.

Fedorov Ihor O. – Postgraduate Student, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Hordopolov Volodymyr Yu. – Doctor of Sciences (Economics), Professor, Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

Fedorov, I. et al. “Investment audit in the provision management of the mergers and acquisitions“. ACCESS Journal: Access to Science, Business, Innovation in Digital Economy, vol. 4, no. 3 (2023): 468-479. DOI: https://doi.org/10.46656/access.2023.4.3(10)
Nazarova, K. et al. “Forensic-audit as an imperative of economic security and development of the company in the conditions of global transformations“. Financial and Credit Activity Problems of Theory and Practice, vol. 35, no. 4 (2021): 99-106. DOI: 10.18371/fcaptp.v4i35.221808
Nezhyva, M. O. “Audyt operatsii zi zlyttia ta pohlynannia v umovakh inkliuzyvnoi ekonomiky“ [Audit Mergers and Acquisitions During the Inclusive Economy]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky». 2018. https://ej.journal.kspu.edu/index.php/ej/article/ view/232/227
[Legal Act of Ukraine] (2017). https://zakon.rada.gov.ua/laws/show/2258-19#Text
Fedorov, I. O., and Hordopolov, V. Yu. “Osoblyvosti oblikovo-analitychnoho zabezpechennia investytsiinoho audytu“ [Peculiarities of the Accounting and Analytical Support of Investment Audit]. Biznes Inform, no. 1 (2024): 286-291. DOI: https://doi.org/10.32983/2222-4459-2024-1-286-291
Markus, O. V., and Shmatkovska, T. O. “Obgruntuvannia neobkhidnosti intehratsii finansovoi ta ESG-zvitnosti v umovakh staloho rozvytku“ [Justification of the Need for Integration of Financial and ESG Reporting in Conditions of Sustainable Development]. Finansova systema krainy: tendentsii ta perspektyvy rozvytku. 2021. https://sci.ldubgd.edu.ua/jspui/bitstream/123456789/9142/1/Tezy_fin_systema_2021.pdf#page=95
Shevchuk, N. S. “Etapy stanovlennia intehrovanoi zvitnosti“ [Formation Stages of Integrated Reporting]. Oblik i finansy, no. 3 (2019): 62-70. DOI: https://doi.org/10.33146/2307-9878-2019-3(85)-62-70
Suk, P. L., and Alnaimat, M. A. S. “Vykorystannia zbalansovanoi systemy pokaznykiv dlia otsinky diialnosti pidpryiemstv“ [The Use of a Balanced System of Indicators to Evaluate the Activities of Enterprises]. Bankivska sprava, no. 3 (2017): 85-93.

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