CONCEPTUALIZATION OF STRATEGIC AUDIT OF ACTIVITIES OF ECONOMIC ENTITIES
Abstract. To develop a thesaurus of strategic audit of economic entities, its definition is proposed, which is understood as an important element of their strategic management system, designed to ensure the implementation of common strategic goals, strategic plans for their economic activities in terms of its functional types, strategic decisions within the latter through a set of specific methods and techniques of evaluation-diagnostic and analytical-confirmatory nature. In order to form the conceptual foundations of strategic audit: the subject of strategic audit of economic entities is proposed to consider their economic activity in the dynamics of time and space under certain conditions, represented by a set of planned, forecast and actual indicators in the relevant indicators; objects of strategic audit of economic entities are: a) functionally — types of business processes within the activities in their strategic development; b) process-strategic planning and forecasting, strategic accounting, strategic analysis, strategic control of the activities of these entities; c) vector — strategic external environment, development strategy, strategic gaps; In order to strategically audit the activities of economic entities, it is proposed to choose the development of strategic economic development of these entities through the use of a set of audit methods and procedures to identify their weaknesses and consistently create information support for management decisions to eliminate or overcome the latter to increase competitiveness, adaptation to changing external conditions of functioning and long-term development. A set of specific functions and tasks, as well as the principles of methodology and organization of strategic audit of economic entities.Within the framework of the basic provisions of the organization of strategic audit, a system of ranking the degree of objective coverage of strategic audit of economic entities is proposed, and an integrated scoring approach to assessing such coverage is developed.
Keywords: strategic audit, economic entities, purpose, subject, objects, functions, principles.
JEL Classification M10, М42
Formulas: 1; fig.: 0; tabl.: 4; bibl.: 26.
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Copyright (c) 2021 В. Рудницький, С. Свірко, Л. Гордієнко, А. Поплюйко, В. Паршаков
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