МЕТОДИЧНІ ПІДХОДИ ДО ПРОВЕДЕННЯ ВНУТРІШНЬОГО АУДИТУ В МІЖНАРОДНИХ ПРЕДСТАВНИЦТВАХ СУДНОПЛАВНИХ КОМПАНІЙ

Abstract

In the conditions of instability in the domestic economy, internal audits create a reliable basis for crisis management and management decision-making for developing and effectively functioning international representative offices of shipping companies through a systematic and orderly assessment aimed at improving and increasing the effectiveness of management, risk management and control processes in the organization. In today's changing and ambiguous market conditions, conducting an internal audit is becoming more and more difficult due to the numerous risks that affect the goals and require rapid changes in priorities, and even directions of activity. Stakeholders demand greater risk prediction and recommendations aimed at improving the organization's effectiveness; therefore, an internal audit must be flexible, use innovation and modern technology to be effective, and provide value to its stakeholders. The purpose of the study is to analyze the methodological approaches used in the best international practices of internal audit to determine the approach to the effective conduct of internal audit in international representative offices of shipping companies. The research used such methods as analysis, synthesis, and analogy. The analysis was applied to the research of methodical approaches and experience in audit practice. Synthesis and analogy were used to determine the approach to their adaptation and application in the audit practice of the international representative office of the shipping company. Based on the results of the study, the author defines an approach to planning and providing internal audit services in international representative offices of shipping companies and provides a model of organization of the internal audit service aimed at achieving its effectiveness to ensure the quality of internal audit services for its stakeholders and optimal use of resources by the service The practical value of the results lies in their relevance for foreign shipowners and domestic managers of crewing enterprises of shipping companies to solve problems related to ensuring the effective functioning and development of the crewing business in Ukraine.