РОЗРОБКА РЕКОМЕНДАЦІЙ ЩОДО ПЕРСПЕКТИВ РОЗВИТКУ ВНУТРІШНЬОГО КОНТРОЛЮ НА ПРОМИСЛОВИХ ПІДПРИЄМСТВАХ

Abstract

The article defines that to ensure the reduction of various types of risks and losses within the internal control system, the following approaches are increasingly being applied: cloud technologies (for rapid data analysis and identification of possible breaches); automation of automated processes (using bots to process specific workflow tasks and carry out control with a higher level of enterprise activity); artificial intelligence (for verifying values, their accuracy, and consistency with other documents); unmanned projects (for inspecting the quality and quantity of assets in hard-to-reach places, such as tall buildings or construction sites); blockchains (distributed ledgers of cryptographically protected transactions in supply chain networks, which reduce the risks of unauthorized alterations to records). As it is known, for ensuring the competitiveness of products produced by an enterprise, the development and implementation of new effective management solutions are necessary. Therefore, the article discusses the principles of effective functioning of a modern production management system, the adoption of enterprise management technology, and the basics of production management. It is noted that over the last 15 years, the industrial sector has been primarily regulated by intergovernmental and national standards, many of which were developed based on API (American Petroleum Institute) standards and ANSI (American National Standards Institute) standards that were predominantly in place until the 21st century, as well as ISO (International Organization for Standardization) standards. The emphasis is placed on the compliance method, which provides the opportunity to assess the adequacy of established methods and control procedures used within the enterprise, or the need for changes. However, the infallibility of this internal control system remains unassessed in relation to controlling individual operations. The presented compliance method is largely conditional and involves studying the existence of necessary rules and the conformity of the internal control system with these rules. The identification of errors relies on the required experience and qualification of the tester, as well as the correlation with the expertise and experience of the expert who develops the regulations. Such an approach incurs labor-intensive efforts due to the necessity of individually defining criteria (indicators) for all control subjects, based on both the orientation and the scale of this activity. In conclusion, recommendations for the perspectives of developing internal control in industrial enterprises have been proposed based on comprehensive risk management and the implementation of digitalization tools.