ОЦІНКА ЯКОСТІ ПРОЦЕСУ КОНТРОЛЮ НА ПІДПРИЄМСТВІ

Abstract

The article considers the importance of assessing the quality of the control process at an enterprise. Based on the analysis of literature sources and the authors' own research, the article focuses on control as a key management function that combines the formation of information about the status and functioning of the object of management, analysis of activities and effectiveness of strategies. It is noted that the issues of assessing the effectiveness of the control exercised remain urgent, especially in the context of existing resource constraints and the impossibility of conducting high-quality external comparative control in the context of war and martial law. The main purpose of the article is to develop a simple and accessible toolkit for control assessment which takes into account modern challenges. It is emphasized that control assessment promotes transparency and accountability at all levels of management, and stimulates a culture of continuous improvement and innovation. The authors provide a generalized algorithm of key steps that can help assess the level of control. Internal control is assessed by analyzing its effectiveness, which includes policies, procedures, and instructions that safeguard assets, ensure the accuracy of financial reporting, and facilitate compliance with legal and operational requirements, but in the current environment, it is not always feasible and possible to implement these actions. Therefore, the authors propose to assess the quality of control by interviewing employees, which allows identifying potential risks, identifying opportunities for improvement and stimulating a culture of continuous improvement. The use of this tool has a number of advantages, including simplicity and accessibility of use. The authors propose their own questionnaire, which allows for a multi-level analysis of the quality of control assessment through the prism of the attitude of the employees of the relevant enterprise. The carried out approbation allows to assert the primary effectiveness of the questionnaire. It is emphasized that this questionnaire cannot serve as the only source of assessment and requires the use of other methods and tools. In further research, the authors plan to improve the questionnaire and develop more specialized questionnaires aimed primarily at determining the quality of control over the subject-object composition.