The effectiveness of the occupational safety management system (OSMS) is determined by its ability to objectively measure and systematically improve results over time. This progress is defined by the quality of audit mechanisms, which can be both internal and external, and must demonstrate a high level of auditor competence. Conducting occupational safety audits in workplaces is a necessary and effective tool that provides a unique opportunity to identify and correct deficiencies in the system, aimed at continuous improvement of working conditions and increased safety at workplaces. The purpose of this research is to determine the effectiveness of conducting internal and external audits as a tool to enhance occupational safety in workplaces and the enterprise as a whole. Methodology. The research utilized a comprehensive approach, including the analysis of the research problem and data processing. Conclusions. The implementation and systematic realization of occupational safety audits in the enterprise are necessary steps to ensure a high level of occupational safety and timely elimination of potential risks in workplaces. This process allows for the effective identification and resolution of issues, contributing to the continuous improvement of working conditions and ensuring the safety of employees. The implementation of audits is a key element of the occupational safety management strategy, contributing to the sustainable improvement of the quality and efficiency of the occupational safety management system in the enterprise. Research implications. The research revealed that to create safe working conditions in Ukrainian enterprises, it is recommended to implement occupational safety audits and apply audit recommendations. Practical value and consequences. The implementation of occupational safety audits in Ukrainian enterprises, focusing on risks, has practical value aimed at achieving an acceptable level of risk. This will contribute to the minimization of risks associated with threats to the life and health of employees. Originality and significance of the results. The integration of internal and external audits in Ukrainian enterprises will create an integral foundation for the development of occupational safety management strategies, thereby contributing to sustainable improvement of working conditions and setting new standards in this field.