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The Organizational and Methodological Approaches to Auditing the Efficiency of the Enterprise’s Innovative Activities
Petryk O. A., Patsarniuk O. V.

Petryk, Olena A., and Patsarniuk, Oleksii V. (2021) “The Organizational and Methodological Approaches to Auditing the Efficiency of the Enterprise’s Innovative Activities.” Business Inform 3:105–112.
https://doi.org/10.32983/2222-4459-2021-3-105-112

Section: Accounting and Auditing

UDC 657.6

Abstract:
The article is aimed at studying the peculiarities of the audit of efficiency of the innovation activities of enterprise and determining the organizational and methodological approaches to its conduct. The article proposes an audit of the efficiency of innovation activities to be considered as a test of the effectiveness and efficiency of the innovation activities of enterprise and identifying opportunities for its improvement. On the basis of the analysis of the process of auditing the innovation activities of enterprise, a unified approach to the allocation of the main stages of the audit of innovative activities is developed, which is proposed to include: formulation of the purpose and objectives of the audit of innovative activities of enterprise; determination of the type of engagement and coordination of its conditions with the client; collection of necessary information; planning, execution and completion of audit, and the stage of follow-up. The application of specific audit procedures corresponding to the allocated stages of the audit of efficiency of the enterprise’s innovation activities and covering various engagements is substantiated. The importance of analytical procedures that will be applied during the entire time of the task accomplishment in terms of the audit of efficiency of the enterprise’s innovation activities is emphasized. When assessing business risks, it is proposed to allocate the risk factor, which consists in classing the industry in which the enterprise operates, to the group of sensitive sectors of the economy regarding the suspension of activities as a result of the lock-down announcement. It is defined that, unlike the audits of financial statements, for engagements on the efficiency of innovation activities, the provision of the auditor’s report is not the last stage. Taking into account the importance of the results that may be in the process of performing the follow-up stage for audits of efficiency of the innovation activities of the enterprise, it is proposed to make provisions when concluding an agreement for the performance of an engagement.

Keywords: innovative activities of enterprise, audit, engagement, efficiency, stages of audit, audit procedures.

Fig.: 1. Tabl.: 2. Bibl.: 10.

Petryk Olena A. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Patsarniuk Oleksii V. – Postgraduate Student, Department of Audit, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

Shalimova, N. S., and Roieva, O. S. “Potentsial audytorskykh posluh v konteksti doslidzhennia vykorystannia zapasiv v innovatsiinii diialnosti pidpryiemstv“ [The Potential of Audit Services in the Context of Research on the Use of Inventory in the Innovation Activities of Enterprises]. Derzhava ta rehiony. Seriia «Ekonomika ta pidpryiemnytstvo». 2019. https://www.researchgate.net/publication/338224914_Potencial_auditorskih_poslug_v_konteksti_doslidzenna_vikoristanna_zapasiv_v_innovacijnij_dialnosti_pidpriemstv
[Legal Act of Ukraine] (2017). https://zakon.rada.gov.ua/laws/show/2258-19 #Text
“Mizhnarodni standarty kontroliu yakosti, audytu, ohliadu, inshoho nadannia vpevnenosti ta suputnikh posluh: vydannia 2016-2017 rr.“ [International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements]. Kyiv : Mizhnarodna federatsiia bukhhalteriv, Audytorska palata Ukrainy, 2017. https://www.apu.net.ua/attachments/article/1151/2017_часть1.pdf
Kutsynska, M. “Audyt innovatsiinoi diialnosti: orhanizatsiinyi, tekhnolohichnyi ta ekonomichnyi aspekty“ [The Audit of Innovative Activities: Organizational, Technological and Economic Aspects]. Zbirnyk naukovykh prats ChDTU. Seriia «Ekonomichni nauky», vol. 1, no. 34 (2013): 39-42.
Korol, H. O., Izviekova, I. M., and Yeryomina, O. L. “Metodychni pidkhody do obliku i audytu innovatsiinoi diialnosti subiektiv hospodariuvannia“ [Methodical Approaches to Accounting and Auditing of Innovation Activity of Business Entities]. Problemy ekonomiky ta politychnoi ekonomii, no. 2 (2018): 145-159.
Nevdakh, S. “Innovatsionnyy audit kak instrument finansovoy politiki regionalnogo razvitiya“ [Innovative Audit as an Instrument of Financial Policy of Regional Development]. Finansova polityka rehionalnoho rozvytku: vitchyznianyi ta zarubizhnyi dosvid. Zhytomyr, 2019. 47-50.
Pausits, A. “Innovation Audit: Measuring Innovation Management Capabilities“. In Encyclopedia of Creativity, Invention, Innovation and Entrepreneurship. New York, NY: Springer, 2019. DOI: https://doi.org/10.1007/978-1-4614-6616-1_200089-1
Bilovodska, O. A., and Hryshchenko, O. F. Systemnyi analiz i pryiniattia innovatsiinykh rishen : kurs lektsii [System Analysis and Innovation Decision Making: A Course of Lectures]. Sumy: SumDU, 2010.
Petryk, O. A. et al. Audyt [Audit]. Kyiv: KNEU, 2015.
Kutsynska, M. V. “Innovatsiina diialnist: problemni pytannia obliku ta audytu“ [Innovation Activity: Problematic Issues of Accounting and Audit]. Ekonomichnyi visnyk DVNZ UDKhTU. 2015. http://udhtu.edu.ua/public/userfiles/file/EK_journal/2015-1/Kutsyns'ka.pdf

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