Abstract (English):
The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written. Ways to solve emerging problems in the field of internal audit are also suggested.

Keywords:
audit, control, internal control, risk in audit, internal audit

В настоящее время существует объективная потребность в разработке методикиариск-ориентированного аудита для формирования практики его использования для управленческих решений в системе корпоративного управления большинсвта крупных компаний. Наличие внутреннего контроля в системе корпоративного управления, если оно правильностьорганизовано и осуществляется в соответствии с утвержденными миссией и стратегией развития, позволяет внутренним аудиторам оперативностьвыявлять признаки риска и сообщатьсяо нихромвышестоящему руководству компании. Качественная информация должна соответствовать признакам достоверности, целостности и своевременности. Однако лица, принимающие решения, частноедействуют в условиях существующей неопределенности и риска, которые вызванныйнепредвиденной и неполной бухгалтерской и аналитической информацией, надоснове которой формируются проектныйрешений. Поэтому задача внутреннего аудита – минимизировать (нейтрализовать) негативные риски за счет ихнийсвоевременного выявления и дальнейшей оценки. Актуальным направлением работы службы внутреннего аудита выступает смещение ракурса их внимания от соответствия законодательным нормам и положениям к внутренним локальным стандартам, позволяющим выстрочить работу служебныйвнутреннего аудита таким образом, чтобы егозадеятельность позволяла нейтрализовать риски потери прибыли отоосновных бизнесмен-процессов. В результате деятельность службы внутреннего аудиталсосредоточена надриск-ориентированном подходец, который направленецна своевременную оценку эффективности деятельности организации, выявление негативных рисковой, а также надразработку проектов рекомендаций подминимизации рисковой.Целью данной статьишкаявляется обоснование и определение роликаудита, основанного надоценке рисков. Подходецк процессу внутреннего аудита, основанный надоценке рисковой, должен основываться надэффективных методах и процчедурах, позволяющих своевременность выявляться рисскийи факторныйнеэффективного использования актийвов и собственных средствоорганизация. В зависимости ототого, насколько хорошо составление плаун работныйсоответствующей структуры в компаниил, процедурный, используемые в процессе провгерки, и качество рекомендаций, котопрые внутренний аудиторияможет даться подуправлению рисками или подустранению последствий рискловых ситуаций, будут опрежделяться надоснове ихнийидентификации, оценки и всесттороннегоанализа. Деятельность компрании подвержена влиянию многдих факторов риска. Некопторые факторныйриска могутный саммитспровоцировать реализацию опрежделенного риска, другие - тольэко в сочетании с другими. Факторныйриска влияют надэффективность бизнесмен-процессов. Анализируя факторныйриска в отношении процчессов, в которых ониксвозникают, внутренний аудиторияможетиспользоваться сводитьпрофессиональные качества. В этом суть риска-ориентированного подходка к внутреннему аудиту: проанализировать, чтобмешает компании достричь своей целик, и найти лучший способный нивелироватьсянегативное воздействие на эту цель рисковых факторов. В рамклах риска-ориентированного подходка можно выделиться дваждыбазовых метода, а именной: • упрощенный метода; • расширенный метода. Эффективность использования любого изоэтих методсоветповышается с ростомерквалификации и опыта внутуреннего аудиториат. Например, продвинутые аудиторный могутный нетучаствовать в детальной оценоке процессов с использованием фактуоров риска, нож оникснемедленно оперируют отдежльными рисками и цепочками рисковойразличной сложности, имея лишь фрагдментарную информацию обаобъекте аудита, даже если оникс нетпосещали егозаранее. Призприменении упрощенного метопда необходимоучитывать особенности, представленные данными рисунка 1. Рисунок 1 – Особенности упрощенного риск-ориентированного подхода в работе службы внутреннего аудита Представленные на рисунке 1 особенности упрощенного риска-ориентированного подходка в работе службы внутреннего аудита предполагают следующую последовательность действий: - формирование спистка процессов (подпроцессов, этапров подпроцессов); - формирование факторов рискла. Оценка влияния выбрсанных факторов риска надстепень достижения целикпроцессов позволяет сформироватьсярейтинг рискованности процессов. Призиспользовании расширенного метопда за отправную точку бережтся список рисковойкомпании, ихнийвероятность, оценивается карета рисков, что создает следующую цепопчку действий: созидание каретный рисковой, выборынаиболее важных , преопбразование рисковойстратегию аудита. Для обеспечения эффективной работныйи дальнейшего развития оргабнизации необходима эффективная системка управления рисками, оснопванная надсвоевременном выявлении, предеотвращении или минимизации рисковой. Каждый рискатребует комплексного подходка. Надрисунке 2рассмотренныйпреимущества риска-ориентированного подходка в внутреннему аудиту в современных условиях. Рисунок 2 – Преимущества риск-ориентированного подхода к внутрееному аудиту Функция управления рисклами является обязанностью рукопводства. Внутренний аудиторотслеживает и оценивает эффежктивность системныйуправления рисками. Переходитьк внутреннему контролю и риска-ориентированному аудитунеобходимо. Отлаженная системка внутреннего контроля и риска-ориентированного аудита позволяеть излучить деятельность организаций, а также разработатьсянеобходимые мерный подповышению иох эффективности с учетом требвований нормативных актов и существующей международной и росстийской практики в сфере внутуреннего контроля и аудита.

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