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Organizational and methodological aspects of audit of integrated reporting of enterprise

Kashchena Nataliia, Kovalevska Nadiya, Nesterenko Iryna

Zeszyty Naukowe Wyższej Szkoły Technicznej w Katowicach

2022

T. 14

153--164

The article presents a new solution to a scientific and applied problem, which consists in the development, design and substantiation of organizational guidelines and recommendations for designing the audit of integrated reporting of the enterprise. The expediency of creating an internal audit service at enterprises is substantiated, and the functions of the service are defined. Its establishment must consider the size and category of enterprise, legal form of business, organizational structure of the enterprise, the needs of management personnel and the level of automation of accounting and control procedures. The stages of the audit development (confirmatory; system-oriented; risk-based audit) are defined. The principles of modeling the audit system in the structure of the information service of the enterprise are proposed. Based on the defined stages and principles, proposals for the design of the organizational and methodological structure of the audit of integrated reporting of the enterprise are made. Methodological approaches to the audit of integrated reporting have been substantiated. Proposals for assessing audit risks at different stages of entrepreneurial activity are given. The article substantiates the methodological basis of the audit of integrated reporting of the enterprise using modern information and communication technologies. Scientific and methodological recommendations for assessing the state of information security of the enterprise have been developed. The proposals and recommendations presented in the complex provide strengthening of control and analytical functions of management using the latest auditing systems.

W artykule przedstawiono nowe rozwiązanie problemu naukowego i stosowanego, polegające na opracowaniu, opracowaniu i uzasadnieniu przepisów organizacyjnometodycznych oraz zaleceń dotyczących projektowania audytu sprawozdawczości zintegrowanej przedsiębiorstwa. Uzasadniono celowość tworzenia usługi audytu wewnętrznego w przedsiębiorstwach i określono jej funkcje. Zwraca się uwagę, że jego tworzenie powinno uwzględniać: wielkość i kategorię przedsiębiorstwa, formę organizacyjno-prawną zarządzania, strukturę organizacyjną przedsiębiorstwa, potrzeby kadry zarządzającej oraz stopień automatyzacji procedur księgowych i kontrolnych. Określane są etapy rozwoju audytu (potwierdzające, systemowe, oparte na ryzyku). Przedstawiono zasady modelowania systemu audytu w strukturze serwisu informacyjnego przedsiębiorstwa. W oparciu o określone etapy i zasady zaproponowano zaprojektowanie struktury organizacyjnej i metodycznej audytu raportowania zintegrowanego przedsiębiorstwa. Podejścia metodyczne do badania sprawozdawczości zintegrowanej są uzasadnione. Przedstawiono propozycje oceny ryzyka audytu na różnych etapach działalności gospodarczej. Uzasadnione są podstawy metodyczne prowadzenia audytu zintegrowanej sprawozdawczości przedsiębiorstwa z wykorzystaniem nowoczesnych technologii informacyjno-komunikacyjnych. Opracowano zalecenia naukowe i metodyczne do oceny stanu bezpieczeństwa informacji przedsiębiorstwa. Przekazywane propozycje i rekomendacje w kompleksie zapewniają wzmocnienie funkcji kontrolnych i analitycznych z wykorzystaniem najnowszych systemów audytu.

Development of the effective information and analytical support of the OSH management system

Kruzhilko O., Maystrenko V., Kalinchyk V., Polukarov Y., Mitiuk L., Bilotserkivska N., Borysova L., Kachur T.

Journal of Achievements in Materials and Manufacturing Engineering

2020

Vol. 99, nr 2

72--84

Purpose: Studying urgent problems in the OSH management field in the in European countries to create effective information and analytical support for the OSH management system. Design/methodology/approach: An analytical review of open sources, a comparative analysis of the legislative framework of different countries and logical conclusions based on existing opportunities at the current stage of development of the country were used to study current problems in the field of labour protection management and find ways to create effective information and analytical support. Improved IS "Vizit" was tested for 2018-2019: to identify undeclared labour, the dynamics of various types of labour violations has been studied; to predict the load of inspectors, the quarterly dynamics of inspection actions was studied; the accumulated statistics were processed using multiple regressions; for 22 enterprises, employees of all levels were remotely trained in labour protection issues. Findings: Information and analytical support for the OSH management system has been developed. On the basis of indirect signs it allows to identify undeclared work cases, to predict the labour inspectors’ inspection activities by quarters, to provide effective distance learning of enterprise employees and labour inspectors. The distance learning system for labour protection was tested at 22 enterprises: the head of the enterprise, the heads of departments and employees of the enterprise passed the training. Since 2018 (start to use of this information and analytical support), the dynamics of inspection actions and various types of labour violations have been monitored. Research limitations/implications: Information and analytical support was tested on the example of Ukrainian labour legislation. However, it can be adapted to the legislation of another country. Practical implications: The proposed information and analytical support using indirect evidences provides an opportunity to identify undeclared work and that significantly reduces the inspection visits number in order to monitor and detect violations of the law; makes it possible to predict the inspection activities and the workload of labour inspectors; contributes to the organizations managers and employees’ effective training, and the inspectors training remotely (and therefore is less costly). Originality/value: A non-standard approach to the identification of undeclared work on indirect grounds using information and analytical support for the OSH management system is proposed.