Objective Of Audit Research Articles

Advancing Analytical Excellence: A Comprehensive Exploration of ICH Q14 in the Lifecycle of Analytical Procedure Development and Optimization

This research article addresses the complexities of analytical process development and optimization in line with the principles set out in the Commission's Effectiveness of the Requirements for Medicinal Products for Human Use (ICH) Q14 guidelines. Focusing on the pharmaceutical and chemical industry, this article describes the early stages of development in terms of sustainable lifestyles. The first study explores the important role of analytical procedures in ensuring product quality and regulatory compliance, introduces ICH Q14 and explains its scope and objectives. The fundamental principles of audit development are reviewed in depth, including risk assessment, design, and the interaction between Audit Objectives (ATP) and Methodology. Operational Development Region (MODR). Concepts such as Design of Operations (DoE) and Quality by Design (QbD) are under scrutiny for their development and optimization. Real-life case studies demonstrate the application of Q14 principles and demonstrate successful examples of effective methods and continuous improvement in drug screening, drug purity testing and environmental analysis. Looking ahead, this article explores how new technologies, potentially innovative regulations and international cooperation will shape the development landscape. Challenges such as the complexity of new compounds and the need for sustainable practices are addressed and the need for business professionals to be flexible and innovative is emphasized. In summary, this research article can serve as a general guide for professionals in the pharmaceutical and chemical industry, providing insight into the content, eight owners, and use of development analysis. Using the principles defined in ICH Q14, community auditors can investigate the changing landscape and make further progress on quality assurance.

Independence and objectivity of internal auditors within provincial governance systems

The study addresses the dearth of research on internal audit activity independence (IAAI) and internal auditors' objectivity within South Africa's (SA) provincial governance systems, despite their crucial role in government department performance. A mixed research approach was employed, using 260 purposely selected participants. Questionnaires, telephone interviews, and focus group discussions were used as data collection instruments. A triangulation of descriptive statistics and thematic analysis was applied to report the findings. The study found that management is not taking timely corrective action based on audit findings and recommendations. Internal auditors have friendship relationships with auditee employees, sectional heads are not cooperating with the internal audit function (IAF), and management has a negative perception of the IAF, viewing it more as a fault-finder than as adding value to the organization. Furthermore, the study's insights offer practical implications for improving internal audit practices within provincial governance systems, thereby facilitating better governance and operational efficiency.

Initiating a Sharia Audit Model for Zakat Management Organizations In Indonesia

The proliferation of zakat management organizations in Indonesia is part of the zakat problem in Indonesia. The zakat management organization as an intermediary organization between muzaki and mustahiq must have a management basis that is trustworthy, professional, transparent and accountable. The presence of Law Number 23 of 2011 and Government Regulation Number 14 of 2014 provides a legal basis for sharia audits to be carried out as a guarantee of security and comfort for muzakki in paying zakat through BAZNAS and LAZ. The main objective of the shariah audit is to provide certainty of compliance with sharia rules both in terms of collection, distribution and utilization of zakat. This study describes the basic concepts in carrying out sharia audits of zakat management organizations, where there are several main things that must be carried out in carrying out sharia audits of zakat management organizations based on existing laws and general provisions in conducting audits in general as part of the guidelines that must be adhered to. . With the sharia audit carried out, it will increase public confidence in paying zakat through zakat institutions. The sharia audit framework for zakat management organizations includes the planning, implementation and reporting stages and the last is in the form of an opinion on the audit implementation in the form of a statement that is appropriate or not appropriate and then recommendations for improvement on the implementation of the audit.

WAYS TO IMPROVE INTERNAL AUDIT AND FINANCIAL CONTROL IN PUBLIC SECTOR ORGANIZATIONS

Financial control in public sector organizations has traditionally been viewed from the point of view of ensuring the discipline of cash flows, when overspending of budget items, or actual underperformance of AMD have been removed. However, at present, the beneficiaries of the public sector are also interested in the actual amount of spent financial resources. In this regard, there is a need to review the scope of internal audit objectives in public organizations. The article makes suggestions for improving financial internal control in public sector organizations, considering the sectorial characteristics of organizations.

The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support As a Moderating Variable (Studies at Legal Entity State Universities in Indonesia)

The effectiveness of internal audits in state universities with legal entities in Indonesia is still not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to analyze the impact of Auditor Competence, Auditor Independence, Auditor Objectivity, and Top Management Support as moderating variables on internal audit effectiveness. This research uses quantitative descriptive methods. The research sample comprised 80 SPI auditors at Legal Entity State Universities (PTN BH) in Indonesia. Data collection was carried out through distributing questionnaires. Data analysis was carried out using the SmartPLS application. Research findings show that Auditor Competency, Auditor Independence, and Auditor Objectivity positively affect internal audit effectiveness. In addition, Top Management Support cannot moderate the influence of Auditor Competency, Auditor Independence, and Auditor Objectivity on internal audit effectiveness.

The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing

This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.

Data mining algorithm in the identification of accounting fraud by smart city information technology

The identification of accounting fraud is an important measure to safeguard the interests of stakeholders and ensure the long-term development of the company. The current traditional methods for identifying accounting fraud rely on manual review and judgment, lacking objectivity and accuracy. In order to improve the accuracy of accounting fraud identification, improve identification efficiency and objectivity, this article combines smart city information technology to conduct in-depth research on data mining algorithms for accounting fraud identification. This article first provides a brief overview of smart cities and information technology, then introduces the basic theory of accounting fraud identification, and finally implements accounting fraud identification through k-means clustering mining algorithm. The data is divided into k clusters, and abnormal clusters are identified by checking the characteristics and attributes of each cluster. Compared with traditional rule-based and pattern based methods, this approach can more flexibly adapt to different types and forms of fraud, and can discover unknown patterns of fraud. In the experiment, this article used electronic data collection, analysis, and retrieval systems on the websites of the Shanghai Stock Exchange and Shenzhen Stock Exchange to collect 641 annual reports and financial characteristics from 62 listed companies that engaged in financial statement fraud and 84 companies that were not reported to have financial statement fraud from 2012 to 2021 as test samples. The results were tested and analyzed from several aspects, including the number of misjudgments, misjudgment rate, and ROC curve. The final test results show that compared to traditional accounting fraud identification methods, the comprehensive misjudgment rate of data mining algorithms based on smart cities has decreased by 3 %. The conclusion indicates that data mining algorithms used in smart city information technology to identify accounting fraud can help improve the accuracy of accounting fraud, improve audit objectivity and effectiveness.

“Sustaining the Sustainable Sustainability”: Leveraging Digitalization and Emerging Technologies by the Auditor in Providing Assurance on Sustainability Reporting

In today's rapidly evolving world, the importance of sustainability and circularity has become more prominent than ever. Businesses and economies worldwide are recognizing the need to transition towards a circular model, where resources are used efficiently and waste is minimized. This transition necessitates changes across all sectors, including financial auditing. While the main object of financial audit is to provide an opinion on financial statements to ensure that it gives true and fair view of the accounts, the auditor will also need to assess an organization's sustainability by evaluating its environmental and social impact, resource efficiency, and circularity performance. It becomes more and more important that the financial auditor should provide a comprehensive assessment of the organization's sustainability practices, enabling stakeholders to understand its commitment to environmental responsibility, social equity, and economic resilience. Auditing sustainability reporting involves different challenges compared to those encountered in auditing financial statements. The independent audit report issued by the financial auditor on sustainability reporting plays an essential role in building confidence in the robustness of non-financial information, providing benefits such as: ensuring the credibility of ESG information presentations within the annual report; creating a positive impact on the company's reputation; strengthening the company's awareness of material ESG risks and facilitating the improvement of internal systems, processes and controls and the company's performance in the ESG area; better positioning of the company in ESG rating rankings. Hence, auditing sustainability reporting goes beyond financial metrics and includes non-financial indicators that reflect the organization's triple bottom line – people, planet, and profit. Henceforth, by expanding the scope of financial audits to incorporate sustainability metrics, audit companies can demonstrate their commitment to the circular economy and provide transparency regarding their clients’ environmental and social performance. Henceforward, auditing sustainability reporting not only enables stakeholders to make informed decisions, but also promotes accountability and incentivizes organizations to adopt circular practices. In this context, to effectively track, measure, and assess the sustainability performance of organizations, emerging technologies play a crucial role. This paper explores the role of emerging technologies in facilitating the transition of financial auditing towards a circular economy by employing a Reflexive Thematic Analysis (RTA). Analyzing the literature on the subject is the first step in the process, which is followed by a reflective study of the underlying themes and their consequences for financial auditing procedures. Several important themes emerged, highlighting the benefits, difficulties, as well as moral and social ramifications of integrating modern technology. These themes draw attention to the topic's complexity and shed light on the opportunities and difficulties that come with incorporating emerging technologies into an audit engagement on sustainability reporting.

مراجعة قوائم وتقارير الشركة المساهمة خارجياً: بين حقٍ مبينٍ وسرابٍ مستحيلٍ

The separation of ownership and management in the corporate model resulted in the need for an external party to certify the representation of the financial statements prepared by the corporation’s executive management of its financial position and the financial, cash and operational performance of its executive management. The existence of the corporation whose shares are traded in the market and stock exchanges also resulted in the emergence of a class in society, lurking for price fluctuation. Accounting has founded a concept that it is the servant of every rational decision maker. However, the concept of 'decision makers' in accounting is imaginary. Financial accounting has not been able for more than a century and until our present moment to provide a model for the financial statements and reports that the corporation is required to prepare and publish in response to their so-called needs of its financiers. The financial statements are prepared based on financial accounting standards, which represent the contemporary accounting truth. Such truth is impossible and is not a reflection of the economic reality on which the accounting entity is constructed. The external auditor’s approval of the corporate financial statements prepared by its executive management makes him its partner in preparing the financial statements and reports. What gives value to the opinion of the external party is his possession of the technical knowledge that gives him an advantage over the rest of the members of his society, and his independence from the executive management is the foundation of his work and professionalism. However, academic research in accounting and auditing casts doubt on the objectivity of the external auditor and even his ability to be independent, as their relationship is closer to cooperation than to opposition, representing the interests of the party absent from the contractual relationship between them. External auditing is the only profession whose practitioner must monitor whom he receives his fees in service to watch the interest a part that is absent in the contractual relationship. The external auditor does not provide the service of auditing the financial statements and reports of corporations as a community or voluntary service, but rather it is a service in exchange for covering his expenses and achieving a source of income. Also, work skills and dealing with the audit firm’s clients are of great importance in the audit firm, and leadership. Reliance on the one-partner model in implementing audit engagements is a source of risk. The external auditor is a product of his society. The doctrine that his society follows is his belief, and it is what affects his decisions. It is the balance of matters. Strengthening the independence of the external auditor, even in the presence of legislation, is not sufficient for the independence of the mind of the external auditor.

Fraud and corruption as an object of internal audit in corporate governance

Introduction. Fraud and corruption in the modern world is a pressing issue that significantly affects the functioning of the corporate sector and economic development in general. These phenomena generate serious losses for businesses, violate investor and consumer confidence, and undermine the effectiveness of the corporate governance system. Nevertheless, despite their importance, fraud and corruption remain complicated phenomena to detect and control. Therefore, internal audit is proving to be a key tool in combating these negative developments in corporate governance. It aims to identify, analyze and minimize risks related to fraud and corruption, as well as to improve the control and management system in accordance with best practices. The purpose of the paper is to analyze fraud and corruption as phenomena that affect corporate governance in order to identify their causes, forms, scope and consequences. Results. The paper examines the problem of fraud and corruption in organizations based on the complex interaction of economic, sociocultural and organizational factors. Different types of fraud and corruption such as financial manipulation, exploitation of conflict of interest, and misuse of resources are explored, as well as methods for identifying and analyzing potential fraud and corruption in organizations. Emphasized the importance of integrating these techniques into the internal control and audit system to ensure effective detection and prevention of fraud and corruption in organizations. The author presents the optimal principles that contribute to the effective role of internal audit in preventing fraud and corruption in organizations. Conclusions. Fraud and corruption, as an object of internal audit in corporate governance, are key aspects that require attention and systematic measures to detect, prevent and effectively control them. Detecting and eliminating fraud and corruption in organizations has a significant impact on business, including financial stability, reputation and efficiency. Solving these problems requires joint efforts on the part of all stakeholders, as well as the implementation of strategies and mechanisms aimed at counteracting and preventing the occurrence of such phenomena in the future.

The Influence of Auditor Integrity, Objectivity, and Independence on Audit Quality in KAP in DKI Jakarta

The purpose of this study is to determine the influence of integrity, objectivity, and independence of auditors on audit quality in public accounting in DKI Jakarta. The data used in this study are primary data. The study was conducted using questionnaires. The population of this study is auditors working in Public Accounting Firms (KAP). The sample in this study is auditors who work in Public Accounting Firms (KAP) in the DKI Jakarta area with experience in the field of auditing for at least 1 year. A total of 230 questionnaires were distributed for this study, but only 130 questionnaires were returned and only 114 questionnaires were used for data processing using multiple linear regression methods. The results of this study are (1) integrity does not have a positive effect on audit quality, (2) objectivity has a positive effect on audit quality, (3) independence does not have a positive effect on audit quality, (4) integrity, objectivity, auditor independence simultaneously and significantly affect audit quality.

Small firm auditing using the analytical procedures (APs) in a politically challenging context

PurposeThis study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small and medium enterprises (SMEs), a limited skill set, poor quality of data, political uncertainty and a community-based business culture.Design/methodology/approachThe study considers the audit market in Palestine using a sequential mixed-methods approach combining a questionnaire survey and a series of in-depth interviews. A total of 129 Big-4 and non-Big-4 auditors were surveyed.FindingsThe use of APs is driven by the auditor size (Big-4 vs non-Big-4) and the client size (large vs SMEs). Even though the use of APs has increased over the past decade, audit objectives, know-how, and personal, family and social connections among auditors and clients influence the quality of the audit process.Practical implicationsSmall firms take advantage of the lack of audit governance in Palestine. Our findings suggest that the regulators should help bridge the knowledge-sharing programmes between the small and large audit firms to help improve audit quality.Originality/valueStudies on audit quality, particularly using APs, in the context of politically unstable cases such as Palestine are limited. The study has implications for the use of APs in the case of SMEs to prepare for the technological revolution that will modernise audit procedures and quality soon.

Enquête Nationale Confidentielle sur les Morts Maternelles en France, un système de surveillance améliorée depuis 25 ans, indispensable pour la caractérisation fiable des décès maternels

Although maternal mortality is rare in wealthy countries, it remains a fundamental indicator of maternal health. It is considered to be a “sentinel event”, the occurrence of which indicates dysfunctions, often cumulative, in the healthcare system. In addition to the classic epidemiological surveillance findings – number of deaths, maternal mortality ratio, distribution of medical causes, sub-groups of women at risk – its study, through a precise analysis of the history of each woman who died, enables to highlight areas for improvement in the content or organisation of care, the correction of which will make it possible to prevent not only deaths but also upstream morbid events involving the same mechanisms. To achieve this dual epidemiological and clinical audit objective, an ad hoc “enhanced” system is needed. France has had such a system since 1996, the Enquête Nationale Confidentielle sur la Mortalité Maternelle (ENCMM), under the joint supervision of Santé Publique France and Inserm. The ENCMM method aims to identify maternal deaths exhaustively and reliably up to 1 year after the end of pregnancy, and to document each death as fully as possible. The 1st step is the multi-source identification (direct declaration, death certificates, linkage with birth certificates, hospital stay database) of women who died during pregnancy or in the year following its end. The 2nd step is the collection of detailed information for each death by a pair of clinical assessors. The 3rd step is the review of these anonymised documents by the National Expert Committee on Maternal Mortality, which establishes the maternal nature of the death (causal link with pregnancy) and, with a stated aim of improvement rather than judgement, assesses the adequacy of care and the preventability of the death. The summary of the information gathered for maternal deaths in the 2016–2018 period is presented in the other articles of this special issue.

To Watch the Watch-dog of Public Finance


 The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities. The CAG is to audit all receipts and expenditures of the governments and to report their findings to the Parliament/Assembly for their accountability. The Constitution and CAG’s Act, 1971 provides total functional freedom to CAG to better serve the objective of public audit; what, when, how, and how much to audit are their prerogatives. All the stakeholders, from the Parliament and Assembly to the common people, can know only what is disclosed in these audit reports. Entrusting the entire audit process to one person without any monitoring mechanism may lead to below average performance or deliberate omission to do their mandated duties. The decreasing number of audit reports in recent years, more focus on administrative audit and evaluation of performance under the pretext of value addition/ aiding for better governance, opaqueness in non-publishing of some audit reports, less coverage of audit, and availability of less resources for audit indicate that the performance of the institution of CAG is not at the expected level. Evolving a system for annual reporting of the audit activities of CAG to the Parliament, without curtailing CAG’s independent functioning, is an immediate need for the accrual of the benefit of public audit; ensuring clean governance without leakage and misuse of public money.

Determinants of Accounting Students' Career Interest in Becoming Sharia Auditors

The growing demand for skilled professionals in Sharia Financial Institutions (SFIs) has increased the need for individuals experienced in Sharia finance. Islamic principles application in SFIs has made significant changes that can impact the auditing process, necessitating a shift in the traditional audit objectives to align with Islamic principles. Career choice represents a pivotal decision-making process for college students, particularly those in the late stages of academic journey. Correspondingly, this research aimed to investigate the impact of financial rewards, job market considerations, work environment, professional training, Sharia accounting knowledge, and spirituality on accounting students' career interest in becoming Sharia auditors. The research population comprised accounting students from various Indonesian universities, with a sample size of 532 respondents. The purposive sampling technique administering Google Forms was employed for data collection. Subsequently, hypothesis testing was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that financial rewards and job market considerations did not impact accounting students' career interest in becoming Sharia auditors. On the other hand, work environment, professional training, Sharia accounting knowledge, and spirituality significantly positively impacted accounting students' career interest in becoming Sharia auditors. The present research distinguished itself from previous relevant works by providing a more specific analysis of the variables affecting the career preference of accounting students toward Sharia auditing. Additionally, the study expanded the population scope and sample representation by involving accounting students from various universities across Indonesia.

Big data Research on the Application of Tracking Policy Audit in the Implementation of Tax Reduction and Fee

Since 2018, chinese government have conducted tracking audits on the implementation of tax reduction and fee reduction policies, facing the challenges of insufficient audit resources and massive unstructured data storage. This article attempts to introduce big data technology into tracking audit policies. This article elaborates on the importance and urgency of tracking and auditing the implementation of tax and fee reduction policies. The impact of big data technology in the field of auditing on the tracking and auditing of the implementation of tax and fee reduction policies is also discussed. It is proposed that auditing agencies should apply big data technology to the tracking and auditing of the implementation of tax and fee reduction policies. And we also attempted to design an audit plan based on Neo4j graphical database technology, which includes audit objectives and scope, audit content and focus, specific big data audit steps and audit results. In response to the problems that hinder the application of big data technology, suggestions have been put forward to improve the standardization of the data process system, actively promote more efficient big data technology, and increase the training of big data audit talents.

СТАН ТА РОЗВИТОК ІТ-АУДИТУ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

The article examines issues of the state and directions of IT audit development. The relevance of the topic lies in the fact that the conditions of the digital economy are characterized by the rapid pace of changes in the field of information technologies, which requires IT audit to constantly develop and adapt to new challenges. The purpose of the article is to generalize views on the interpretation of the essence of IT audit, to characterize the tasks, types, standards in the field of IT audit, to justify the main stages of IT audit, to generalize the tools of IT audit, to determine the main directions of the development of IT audit in the conditions of the digital economy. Methodical approaches to the essence of IT audit by scientists and practitioners are analyzed in the article. Studies have shown that some specialists define IT audit as a type of audit, others propose to understand and apply it only as an intermediate stage of financial audit, and some - as a separate IT consulting service. The tasks of IT audit, its types and standards are described. The main types of audit evidence, methods and tools, as well as sources of information that can be used when conducting an IT audit are analyzed. The main stages of an IT audit are highlighted: preliminary research of the IT audit object and internal audit planning; IT audit and analysis; reporting on IT audit results; tracking the results of implementation of audit recommendations. The recommended process of organizing an internal IT audit at the enterprise. The IT audit toolkit is summarized, namely: IT audit goals; the necessity of its implementation; objects of IT audit; equipment and software used in IT audit, etc. Based on the conducted research, the advantages of conducting an IT audit are summarized. The following areas of IT audit development in the conditions of the digital economy have been determined: digital transformation; cyber security; data analytics; cloud technologies; automation; regulatory requirements. The development of IT audit is aimed at improving its methods and approaches, which would meet the modern requirements of business and technology, ensuring the reliability and efficiency of information systems of enterprises.

The role of internal auditing in corruption control and enhancing corporate governance: A board of directors’ outlook

Businesses are incorporating internal audits into their corporate governance systems at an increasing rate. This article explores how internal auditing regulates corruption, enhances corporate governance, and investigates the potential of internal auditing as a means to combat corruption. The specific function of internal auditors in identifying control defects, preventing and detecting fraud, and promoting ethics is examined. By assessing risks, monitoring compliance, and detecting misconduct, internal auditors enhance corporate governance, according to this study (Koutoupis et al., 2018; Boskou et al., 2019). It emphasizes the objectivity, competence, and independence of internal auditors. Additionally, the report explores the potential benefits of implementing advanced technology, data analytics, and continuous monitoring to enhance internal audits. The findings of the study demonstrate that internal auditing is an essential component in the fight against corruption and the maintenance of good corporate governance. In doing so, it highlights the significance of having strong internal audit functions as well as a culture that is both ethical and open. The conduct of internal audits has the potential to improve corporate governance, reduce instances of misconduct, and ensure that a business will continue to be profitable in the future.

ДЕРЖАВНИЙ ФІНАНСОВИЙ АУДИТ: РЕАЛІЇ, ТЕНДЕНЦІЇ ТА НАПРЯМИ УДОСКОНАЛЕННЯ

The effective operation of the state, as well as its successful development, depends on the availability of budgetary funds, their proper distribution and use. That is why the problematic aspects of auditing in the field of public finance are of great importance. The state financial audit helps to assess the reliability of financial statements of state institutions and enterprises, which ensures transparency of their financial activities to the public and international partners. The audit helps to identify shortcomings in financial management and reveal opportunities for reducing costs and optimizing budget resources. Based on a thorough analysis of the national legislative and regulatory framework, the article presents the key differences between an independent audit and a state financial audit according to the following comparison criteria: concept; subjects; legal regulation; grounds for conducting; organizational and managerial support; financing; and documentation of the audit results. Particular attention is paid to the objects of the state financial audit, such as the implementation of budget programs, local budgets, activities of business entities, investment projects, use of information technology, state (regional) target programs. The article analyzes statistical reports on state financial audits conducted by the State Audit Service of Ukraine for 2018–2023. In particular, it was found that since 2019 the number of state financial audits conducted annually decreased, and in 2023 their number increased. At the same time, the share of components of the state financial audits conducted is approximately the same, except for state financial audits of investment projects, which were conducted only once in 2019 and twice in 2020. Based on the results of the state financial audits conducted in 2018–2023, the losses of financial and material resources caused by inefficient management actions or risky operations were compensated and prevented, and financial violations that caused losses of financial and material resources were eliminated. It is found that every year (except for 2021) both the amount of compensation and the amount of elimination of losses of financial and material resources, as well as the amount of eliminated financial violations, are increasing. The authors provide directions for improving the implementation of the state financial audit in Ukraine, which is an important tool for ensuring the stability and sustainable development of the Ukrainian economy, promotes confidence in public institutions, attracting investment and efficient use of budget funds.

РЕЗИЛЬЄНТНИЙ АУДИТ МАРКЕТИНГОВОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ ТОРГІВЛІ НА ЗАСАДАХ ЦИФРОВІЗАЦІЇ

The article considers organizational and methodological approaches to conducting a resilient audit of marketing activities of trade enterprises, based on the methodological principle of holistic personalism, which is applicable to any human-sized economic systems. It is substantiated that in the current economic environment, trade enterprises face the need to develop theoretical and methodological foundations for auditing marketing activities to perform control functions over such aspects of marketing activities as: marketing costs; marketing assets; marketing communications; effectiveness of pricing strategy; level of customer loyalty, which poses relevant tasks and requires the implementation of procedures for their solution on the basis of digitalization. The market for digital tools and platforms for analyzing marketing data is monitored and a reference model for auditing the marketing activities of trade enterprises using them is proposed. An analysis of approaches to allocating the stages of marketing activity audit by scientists and the peculiarities of trade enterprises and research of their marketing environment allowed to allocate five stages of marketing activity audit (determining the objectives of marketing activity audit; planning of marketing activity audit; diagnostic stage of marketing activity audit; implementation of marketing activity audit; final stage of marketing activity audit). It is proposed to allocate the following areas for assessing the effectiveness of marketing activities: effectiveness of product policy; effectiveness of pricing policy; effectiveness of communication policy. This will allow the auditor to: adequately assess the effectiveness of sales channels, the effectiveness of advertising and PR companies, the effectiveness of stimulating consumer loyalty; analyze the dynamics of prices, the adequacy of the level of trade margin and assess pricing risks; assess the efficiency of production, marketing potential, customer satisfaction and market orientation.