ДОСЛІДЖЕННЯ ПРОБЛЕМ СИСТЕМАТИЗАЦІЇ РЕЗУЛЬТАТІВ АУДИТУ ТА ПОДАННЯ ПОКАЗНИКІВ В ІНТЕГРОВАНОМУ ЗВІТІ

Abstract

In modern conditions, the interest of business management in the effectiveness of the organization of the audit of integrated reporting and settlement operations for decision-making in terms of business management has increased significantly. The value of internal audit of integrated reporting is important, because it is this audit helps to eliminate inaccuracies and errors in the formation of indicators of integrated reporting. However, there is a problem of systematization of control results and presentation of reliable conclusions of the auditor on financial and non-financial indicators of the integrated report. Therefore, it is necessary to conduct more detailed research to improve the audit documentation, which should be used by the auditor during the verification of settlements with debtors and creditors. Insufficient level of elaboration of the issue of documentary support for checking the calculations of agribusiness enterprises during the internal audit of integrated reporting revealed the problem of further systematization of internal audit results and presentation of a reliable auditor's report on financial and non-financial indicators of the integrated report. In the course of the research a system of documentation according to audit procedures in the part of settlement operations during the internal audit of integrated reporting was developed. The developed set of documents is characterized by a meaningful content in terms of the proposed classification groups of settlements with debtors and creditors and the associated risks, the design of which ensures the reliability of the audit. Forms of auditor's working documents on settlement operations have been developed, which contribute to the formation of information support of the effective and supply part of the audit report based on the results of the internal audit of integrated reporting in terms of calculations as an integrated object of accounting and reporting. The proposed documentation system focuses the auditor's attention on urgent issues of qualitative and quantitative risk assessment, the appropriateness of the choice of management methods and ways to optimize risks, which will facilitate effective management decisions for business development.