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The Technological Instruments to Model the Internal Control System of Restaurant Enterprises
Kashperska A. I.

Kashperska, Anastasiia I. (2019) “The Technological Instruments to Model the Internal Control System of Restaurant Enterprises.” Business Inform 8:143–149.
https://doi.org/10.32983/2222-4459-2019-8-143-149

Section: Accounting and Auditing

UDC 657.633:640.432

Abstract:
The article is aimed at studying the current status of the information technology market in Ukraine and the features of existing software products for automation of internal control, as well as making proposals as to improving the methodology of implementing control when using technological modeling instruments. The most common software products designed for auditing and internal control are analyzed. It is determined that most of them do not cover all the tasks related to the internal control of activities of enterprises in the restaurant industry. It is defined that the operation of an automated internal control system should facilitate the performance of basic functions: estimation of significance of errors, monitoring, foresight and forecasting. It is substantiated that the main direction of automation of control of restaurant enterprises is to develop a clear sequence of inspections. An algorithm for the automated implementation of internal control is proposed, the application of which involves the creation and introduction of a separate module.

Keywords: internal control, audit, automation, information technology, software products, algorithm.

Fig.: 3. Tabl.: 1. Bibl.: 9.

Kashperska Anastasiia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Audit and Taxation, State Biotechnological University (44 Alchevskykh Str., Kharkiv, 61002, Ukraine)
Email: [email protected]

List of references in article

“1S: Audyt-Kontrol (+) dlia Ukrainy“ [1C: Audit Control (+) for Ukraine]. http://audit-control.site88.net
Dombyk, O. M. “Orhanizatsiia vnutrishnyoho kontroliu na pidpryiemstvakh hotelno-restorannoho biznesu: teoretyko-praktychnyi aspekt“ [Organization of internal control at the enterprises of the hotel and restaurant business: theoretical and practical aspect]. Naukovyi visnyk NLTU Ukrainy, no. 26 (2016): 2-47.
Ivakhnenkov, S. V. Informatsiini tekhnolohii audytu ta vnutrishnyohospodarskoho kontroliu v konteksti svitovoi intehratsii [Information technology audit and internal control in the context of global integration]. Zhytomyr: PP «Ruta», 2010.
Ivakhnenkov & Katenyov Audyt. https://ivakhnenkovaudit.info/IK/home.htm
Kudyrko, O. M. “Kompiuteryzatsiia audytu v Ukraini: aktualni problemy ta realni perspektyvy“ [Audit computerization in Ukraine: current problems and real prospects]. Ekonomika ta derzhava, no. 9 (2018): 34-38.
Sachenko, S. I. “Kompiuteryzovanyi vnutrishnii audyt: otsinka vykhidnoi bazy ta alhorytmizatsiia“ [Computerized Internal Audit: Baseline Evaluation and Algorithmization]. Hlobalni ta natsionalni problemy ekonomiky. 2015. http://global-national.in.ua/archive/7-2015/185.pdf
Khodakivska, L. O. “Suchasni kompiuterni tekhnolohii: prohramnyi produkt Ivakhnenkov & Katenyov Audyt“ [Modern computer technologies: software product Ivakhnenkov & Katenov Audit]. In Zbirnyk naukovykh prats naukovo-praktychnoi konferentsii profesorsko-vykladatskoho skladu Poltavskoi derzhavnoi ahrarnoi akademii za pidsumkamy naukovo-doslidnoi roboty v 2015 rots, 312-315. Poltava: RVV PDAA, 2016.
Khutornyi, D. “IT v audyti - chy pidvyshchytsia yakist nadannia posluh z vprovadzhenniam avtomatyzatsii?“ [IT in Audit - Will the Quality of Service Delivery with Automation Implementation Improve?]. http://pero.org.ua/ekonomika-ta-biznes/it-v-audyti-chy-pidvyshhyt-yakist-nadannya-poslug-vprovadzhennya-avtomatyzatsiyi/
CaseWare. https://caseware.com.ua

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