Control work|Audit

Control Areas and methods of application of organizational audit

Authorship: Infostore

Year: 2016 | Pages: 19

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Introduction
1. Theoretical aspects of organizational audit
1.1 The concept of organizational audit
1.2 Methods of applying organizational audit
2. Analysis of the state and problems of audit activity in Russia
Conclusion
References
In relation to the organizational system, audit is the process of obtaining and evaluating (controlling) objective data (there are international standards for auditing and standards for the forms of data submitted) in the relevant professional activity (there are standards for the elements of this activity), establishing the level of their compliance with certain criteria, norms and standards.
The purpose of this work is to analyze the scope and methods of application of organizational audit.
Tasks:
1) disclose the concept of organizational audit;
2) consider the methods of applying organizational audit;
3) analyze the experience of applying organizational audit in Russia.

1.1 The concept of organizational audit
Organizational audit is the identification of compliance of the organizational structure and its regulatory organizational and administrative documentation with the scope and nature of the company's activities.
Many enterprises, as they develop and expand their business, face a problem when previously reliable organizational structures and accounting systems hinder the further development of the company. In such circumstances, it becomes obvious that there is a need to separate executive and control functions, which are often combined in small and medium-sized businesses in order to save money.
Organizational audit determines the current state of the enterprise, and management consulting helps to transform the structure, correct its shortcomings, improve and prepare for new tasks.
There are many definitions of organizational audit.
In general, an organizational audit is an analysis of the company's management activities, including checking the compliance of the organizational structure and the organizational and administrative documentation regulating it with the scale, nature of the company's activities and strategy.
Organizational audit reveals the relationship and degree of influence of personnel on the company's activities and the possibility of implementing the main goals and objectives. Often, an organizational audit is associated with a comprehensive audit of the management system.
Audit of the management system is necessary for the company first of all in order to understand what is happening in it and in what direction it is moving. At the same time, the organizational audit determines the current state of the enterprise in terms of management structures, processes and procedures, and identifies problem areas. Organizational audit is a kind of "litmus test" that allows you to identify "sore spots" and prevent possible negative consequences for the company.
Thus, the results of the organizational audit should provide a basis for managers to make the required management decisions and subsequently become the foundation for transformation. In fact, the audit should not include work on solving problems. In practice, it is quite difficult and not always advisable to distinguish between audit and further activities.
It should also be noted that there are several types of audits: primary, planned and special. The primary organizational audit is carried out mainly at the acquired enterprises. Planned and special organizational audits are performed at enterprises according to the audit plan and according to a special program, if necessary. Scheduled audits are usually carried out annually.
Organizational audit is necessary for both actively developing and stable-functioning companies before making strategic decisions: organizational audit is carried out before M&A, when the company's management, founders (owners) change, when target investment is made, when the company is reorganized, and in other non-standard situations. Organizational audit, carried out in search of areas of inefficiency, is usually carried out when it is necessary to improve manageability in large holdings and / or companies with a large geography and branch network, to optimize and increase the transparency of business processes and the management system as a whole, etc.
At the company level, organizational audit to determine the level of motivation, communication, corporate culture, to assess the psychological climate within the company, and also the relevance of the organizational structure of the company, including compliance with the current governance structure to the objectives and scale of the organization, the degree of differentiation of authority and responsibility, the degree of formalization of the structure (presence and completeness of organizational and administrative documentation), the degree of compliance with established management procedures and control compliance with legislative requirements.
In addition, as a result of an organizational audit, it is possible to identify hidden resources and opportunities of the company.
1. Federal Law No. 307-FZ of 30.12.2008 (as amended on 01.12.2014) "On Auditing Activities" (with amendments and additions, intro. effective from 01.08.2015)
2. Bogataya I. N. et al. Audit. Rostov-n/A: "Phoenix", 2011-365S.
3. Ganichev I. V. Audit: Textbook for bachelors. - St. Petersburg: OLYMP, 2008. - 560 p.
4. Garmashev A. A. Organizational and personnel audit. - Kiev: mediapro, 2003. - 104 p.
5. Danilevsky Yu. A. Formation of audit in Russia studies. manual. Moscow: Omega-L, 2010. - 233 p.
6. Indutenko A. N. Modernization of the system of state financial control at the regional level and the possibility of applying efficiency audit. 2008. No. 2-547 p.
7. Musifullina R. R. Audit in Russia: stages of development, problems of functioning and prospects//Scientific community of students of the XXI century. ECONOMIC SCIENCES: collection of articles on mat. XVII International Student scientific and practical conference. – 2014 - № 2(17).
8. Fundamentals of audit / edited by Ya. V. Sokolov. M.: Accounting, 2007. - 178 p.
9. Pipko V. A., Bulavina L. N. " Finance. Handbook of accounting and auditing and statistics" - M.: 2008 - 405 S.
10. Prokhorova N. And. The organization of intra-firm audit quality control: Collection of scientific works Sworld, 2011 – 40 C.
11.Prokhorova N. A. Audit of service sector enterprises// Bulletin Of The Samara State. 2009. № 6.
12. Skobara V. V. Audit; methodology and organization. Moscow: "Business and service", 2008-503 p.
13. Smirnov E. A. Standardization and audit of the organization's management system// Management in Russia and abroad. 2009. No. 5-625 p.
14. Sheremet A.D., Suits V. P. Audit [Text]: textbook / A.D. Sheremet, V. P. Suits. - 6th ed. - Moscow: INFRA-M, 2014.

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