Internal audit of enterprise costs

Abstract

Introduction. Restaurant enterprises are an important sector in the formation of the national economy, which ensures the safety of the population’s consumption in food and con­tributes to the gross domestic product and tax revenues to the state budget. At the same time, the economic activity of restaurant enterprises is accompanied by the commission of a significant number of offenses related to the manipulation of costs. An effective tool for ensuring proper oversight of costs and counteracting economic violations and abuses is internal audit. Problem. Effective internal audit of costs of restaurant enterprises requires the develop­ment of an audit process model that reflects the most significant tasks and the sequence of their implementation by an internal auditor. The aim of the article is development and substantiation of the internal audit model of enterprise costs on the process approach basis. Methods. Such methods of theoretical and empirical research as dialectical, induction, deduction, analysis, synthesis, abstraction, and extrapolation were applied. Methods of building analog models, and system and structural were used for building a model of the internal audit process of enterprise costs. Results. Based on the study results, the theo­retical foundations for structuring the internal audit process of the restaurant business costs have been improved by developing a model that, as part of the organizational and preparatory stage, provides for the implementtation of hypo­theses and versions of violations with costs, the risk of which arises in the business processes implementation of enterprises: the supply and posting of raw materials and purchased goods, cooking, drinks and their sale. A list of versions of violations that cause information distortion about the restaurant business costs is proposed. Conclusions. The developed model of the internal audit process of restaurant enterprise costs will contribute to the internal audit impro­vement of costs in terms of time, labor intensity and increase the probability of detecting illegal actions in case of their presence