Internal Audit of Information and Technical Support of Enterprise: Organization Aspects
The need to concentrate the effort of managerial personnel on internal audit of storage, use and accounting of material assets is emphasized, as a measure to enhance competitiveness through setting up priority tasks related with company management by developing and introducing the strict and effective mechanism for utilization of material assets. Studies of the current practices show that the process of recording and control of information and technical support at company level has peculiar features that need to be considered in organization and performance of internal audit.
A review of literary sources devoted to approaches to internal audit of information and technical support at company level is made. Essential problems of the current audit practices are highlighted. The structure and composition of the objects of information and technical support is defined. Recommendations on organization and planning of internal audit are given, measures to improve the control system are proposed.
It is emphasized that when the risks related with the syst em for internal control of the available asset s are assessed, the terms of inventory need to be considered. The model for inventory is constructed, allowing for fixing the real terms and the scopes of works. When the report indicates that the inventory terms differ considerably from the modeled data, this will be a strong evidence to lack of control over the available material assets, and to the need of further auditor procedures related with assessment of the risk of essential distortion of the recorded data on the objects of information and technical support at a company.
The need for adaptation and further development of existing approaches to internal audit of information and technical support at company level is highlighted, for optimization of time and resources without essential losses for quality and effectiveness of audit.
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