OPTIMIZATION OF CORPORATE RISK MANAGEMENT OF ENTERPRISES BASED ON THE ORGANIZATION OF INTERNAL AUDIT

Abstract

Aim.To work out the existing range of problems in the field of corporate risk management using modern internal audit tools.

Methodology.To achieve this goal, it is proposed to conduct a detailed analysis and evaluation of a set of interdisciplinary studies in the field of risk management and internal audit, to develop a special model that will allow for a detailed internal audit within the framework of an integrated management system already operating at the enterprise.

Results.The main groups of aspects of the program aimed at conducting an internal audit have been identified, taking into account both the management standards already in force in the industry and strategic management zones. The main objectives of the organization and internal audit within the boundaries of the integrated management environment of the organization management are defined. The layout of the internal audit within the framework of the risk management system is given.

Research implications. The data obtained can be used to develop a set of practical measures that will optimize the process of control by the management of the enterprise over the business processes of the organization, which will eventually reduce the number of potential risks. The use of models by specific organizations will allow them to fully reveal their hidden internal corporate reserves.