ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ЗАСАДИ ВНУТРІШНЬОГО АУДИТУ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ ІТ КОМПАНІЙ

Abstract

The article updates the consideration of the innovation process as a separate subject of attention, part of the internal audit plan of IT companies that consider innovation as an important element of the development strategy. The purpose of the article is to review and systematize the organizational and methodological principles of internal audit of innovative activities of IT companies. Achieving this goal is conditioned by the need to expand control and supervisory tools in order to strengthen rationality, transparency, and responsibility in the innovative activities of these companies. As a result, the organizational and methodological principles of the internal audit of innovative activities of IT companies were systematized. As the main goal of the internal audit of the innovative activity of IT companies, the need for the formation of guidelines for making innovative decisions, as well as the outline of the ways of the innovative development of the IT company, has been determined. The scope of coverage of the internal audit of the innovative activity of the IT company has been determined. The need to expand control and supervisory tools with the aim of strengthening rationality, transparency, and responsibility in the innovative activities of IT companies has been identified. It is shown that the methodology of auditing the innovative activity of an IT company should include policies and procedures available for implementation in the conditions of specific companies, which ensure the protection of the assets of the business entity, the accuracy and reliability of its reporting, and prompt compliance with management standards. It is noted that the use of an audit sample in audit tasks gives auditors certain advantages defined in the article. The toolkit and procedures related to the formation of audit reports are characterized, which are expedient to implement in the process of internal audit of innovative activities of IT companies in view of the specifics of their activities. The results of this study are a prerequisite for the development of methodological tools for the audit of innovative activities in the IT sphere.