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KhNEU im. S. Kuznetsova, 2015. 212 s.
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Дан про aBTopiB
Соломянюк Натал'т Микола/вна,
д.е.н., професор кафедри маркетингу, Нацюнальний уыверситет харчових технолопй e-maii: nsoiomianiuk@gmaii.com Кузьменко Тетяна Сергпвна,
студентка 4 курсу, Нацюнальний уыверситет харчових технолопй e-maii: tanya_cusya@ukr.net
Данные об авторах Соломянюк Наталья Николаевна,
д.э.н., профессор кафедры маркетинга, Национальный университет пищевых технологий e-maii: nsoiomianiuk@gmaii.com
Кузьменко Татьяна Сергеевна,
студентка 4 курса, Национальный университет пищевых технологий e-maii: tanya_cusya@ukr.net
Data about authors Nataliia Solomianiuk
Doctor of Economics, Professor, Nationai University of Food Technoiogies e-maii: nsoiomianiuk@gmaii.com Tetiana Kuzmenko,
4 year student Nationai University of Food Technoiogies e-maii: tanya_cusya@ukr.net
001:10.5281/гепобо.3245104 КУЗУБ М.В, ЛЬЧЕНКО О.О.
Ризик-орieнтована система внутршнього аудиту сшьськогосподарських тдприемств
На сьогодншнй день в середовищ'1 економ'чних в'щносин ¡снують висок вимоги до якост'1 вну-тршнього аудиту, як зумовлюють потребу його вдосконалення кращими фаювцями в цй сфе-р\. Формування ринкових в'щносин потребуе п'щвищення вимог до якост'1 управл1ння сльськогос-подарськими п'щприемствами. В умовах суттевого впливу на сльськогосподарське виробництво надзвичайних ситуац'1й природного характеру найважлив'1шим напрямком п'щвищення ефектив-ност систем управл1ння е вдосконалення Iх складовоI частини - аудиту.
Для запоб\гання значному впливу ризик'1в на п'щприемство, необх'щно створювати систему управл1ння ризиками.
Управл'1ння ризиками сльськогосподарського п'щприемства - це управлнськ процедури, сис-тематизован та орган1зован1 у певний порядок, як здйснюються наглядовою радою, виконавчи-
© КУЗУБ М.В, ЛЬЧЕНКО О.О., 2019
Формування ринкових вщносин в УкраУж №4 (215)/2019 67
ми менеджерами та ¡ншими прац1вниками.
У процес досл'1дження визначено так основн'1 функцИ' внутр1шнього аудиту як: контрольна, за-хисна, анал'пична, координацйна, ¡нформац1йна, консультацйна.
Ключовi слова: внутренний аудит, риск-ориентированная система, внутренний контроль, система управления рисками, система внутреннего контроля.
KUZUB M.V., ILCHENKO O.O.
Risk-oriented internal audit system of agricultural enterprises
Today, there are high demands on the quality of internal audit in the environment of economic relations. The formation off market relations requires the increasing of demands for quality management of agriculture management. In terms of significant impact on agriculture production of emergency natural situations the most important direction of increasing the efficiency of management systems is the improvement of their component, namely audit.
In order to prevent a significant impact of risks on enterprise, it is necessary to establish the system of risk management.
Risk management of agriculture enterprise is management procedures, which are systemized and organized in a certain order and are carried out by the supervisory board, executive managers and other employees.
In the research the main functions of internal audit were identified such as control, protective, analytical, coordination, informational, consulting.
In the article the role and duties of internal auditor according to risk-oriented concept of the internal control system were considered.
Key words: internal audit, risk-oriented system, internal control, risk management system, internal control system.
Formulation of the problem. At the present time, there are high requirements to the quality of internal audit in the sphere of economic relations, which determine the need for its improvement by the best specialists in this field. Formation of market relations needs the increased requirements to the quality of agricultural enterprises management. In the conditions of natural disasters' significant impact on agricultural production, the most important direction of improvement of control systems' effectiveness is to enhance their component - audit.
Analysis of recent researches and publications A significant contribution to the development of the audit, particularly of internal audit, was made by Ukrainian scientists and practitioners, namely: M. Bilukha, A. Belousov, F. Butinets, N. Dorosh, O. Kireev, V. Kostyuchenko, O. Netik-sha, O. Redko, V. Rudnitsky, V. Sopko, L. Sukhareva, B. Usach, and others. Among the foreign authors there are R. Adams, E. Arens, J. Beddie, M. Benis, M. Gottlieb, R. Dodge, F. Defliz, H. Denick, C. Drury, D. Carmichael, I. Lee, J. Lobbeck, R. Montgomery, J.
Richard, J. Robertson, A. Roger, K. Sazerland and others. However, in the economic literature there is no unity of thoughts about the definition of the essence, functions of internal audit.
The purpose of writing the article is to conduct a research of the current state of internal audit of agricultural enterprises in Ukraine and to develop the constant monitoring in the process of performing activities for the qualitative assessment of its results and ensuring the prompt taking measures, which will minimize the risks of the enterprise activity in case of their immediate and professional use.
Presentation of the main material: The main purpose of agricultural enterprises is to reach its goals through the mission to the achievement of which management selects an activity strategy and establishes appropriate tactical ways, creates the necessary organizational structure and culture.
However, in daily business activity, enterprises constantly face the external and internal factors, which differently influence on the ability of enterprises and their management to achieve the goal.
68 Формування ринкових вщносин в УкраУж №4 (215)/2019
In fig. 1 and fig. 2. some factors affecting the activity of enterprises are shown.
Thus, the influencing factors lead to the emergence of risks. The risk is the possibility that an event will occur, which will have a negative impact on the achievement of objectives of the enterprise. Risk appetite is a degree of risk that is considered by enterprise to be acceptable in the process of achieving its goals.
In order to prevent the significant impact of risks on the enterprise, it is necessary to create a risk management system.
Risk management of agricultural enterprise is the management procedures, which are systematized and organized in a certain manner and are carried out by the supervisory board, executive managers and other employees. Risk management is aimed at:
- identification of the potential events that may affect the company;
- control for the factors associated with these events;
- control for non-exceedance of the risk appetite of enterprise;
- providing reasonable confidence of the acceptable state of potential risks during an achievement enterprise goals.
An effective internal control system helps enterprise to achieve the following goals:
- operational efficiency (including high profit rates);
- reduction of asset loss risks;
- assurance of reliability of financial statements;
- compliance with legal requirements;
- achievement of other goals set for owners and shareholders of the enterprise.
The procedures and methods of internal control, which are used in the enterprise, are determined depending on the influence of external and internal risk factors, the field of functioning and purposes of enterprise. There is no need to entrust all types of control to a separate subdivision. It is possible to divide responsibilities between different departments by integrating control procedures into their current activities, and know where and what procedures are established.
Figure 1. Influence of environmental factors
However, the thing to remember is that the management of enterprise is responsible for the establishment and proper functioning of the internal control system. Owners and shareholders of enterprise in this process are interested in the efficiency of internal control system, which helps to reduce the investment riskiness.
Despite its formal name, a sovereign subdivision must be established, which monitors the state of the internal control system and its adequacy to the risks during its activity.
Based on these functions, the International Institute of Internal Auditors gives the following definition of internal audit: internal audit is the activity of providing independent and objective guarantees and consultations aimed at improvement of the company's performance. Internal audit helps the company to reach its goals, using systematic and consistent approaches to assessment and improvement of efficiency of risk management processes, control and corporate governance.
The main stages of implementation and carrying out of risk-oriented internal audit can be:
Stage 1. Assessment of the maturity (development) of internal control system (risk management system).
Stage 2. Defining the internal audit strategy depending on the level of maturity. Direct implementation and use of the risk-based internal audit model is impossible if the internal control system is at a low level. Implementation of elements of risk-oriented internal audit takes place at the same time with the creation of an appropriate level of internal control system. During the increase of maturity of the system increases, the consulting role of the internal audit increases.
Stage 3. Risk-oriented planning of the activity of internal audit service.
In order to plan the risk-oriented activity of internal audit service, special working documents should be used to identify, classify and summarize information about potential risks of the enterprise (risk-registers).
Stage 4. Development of individual audit inspection plans.
Identification, on the basis of risk registers and additional information, sampling volumes, areas of inspection, control procedures for testing, of required resources.
Stage 5. Preparation and conducting of audit procedures. Formation of audit results according to new requirements of risk-oriented internal audit concept.
The importance of analysis
Directions of analysis
Information of the company's internal environment is necessary for the manager for:
- definition of internal capabilities and potential of the company;
- understanding of company's goals and tasks;
- ensuring the possibility of employees' existence;
- creation of certain social conditions for employees' activities.
Staff
Management
Marketing
Finance and audit
Elements of analysis
Product manufacturing, supply and warehousing; Technological Park Maintenance; Research and development.
Interaction of managers and workers; Hiring, training and promotion of personnel; Performance appraisal and stimulation;
Creation and maintenance of relationships between employees and others.
Communication processes; Organizational structures; Norms, regulations and procedures Distribution of rights and responsibilities; Hierarchy of subordination.
Product strategy;
Pricing strategy;
Product promotion strategy;
Selection of sales markets and distribution systems.
Maintenance of liquidity;
Ensuring profitability;
Creation of investment opportunities, etc.
Figure 2. Internal influencing factors on the activity of agricultural enterprises
70 ÔopMyBaHHfl pHHKOBHX BÍAHOCHH B ÓKpaÍHi №4 (215)/2019
Moreover, the union of professional and public interests during the quality control of auditing services provides the maximum efficiency of control procedures. The international cooperation in the application of specific approaches to the formation of effective quality control system will allow avoid a number of mistakes made by professional audit organizations in developed countries and provide high-quality integration of domestic accounting systems and audit in international community.
The International Standards on Internal Audit (hereinafter referred to as the Standards) describe the essence of the internal audit work, according to which internal audit is an assessment and contribution to improvement of risk management processes, control and corporate governance. In other words, the named Standards divide the activity of internal audit into three following components: assessment of efficiency of risk management system, assessment of the internal control system and assessment of corporate governance (Table 1).
So internal auditors fulfill their main goal of helping enterprise management to achieve its defined goals, expand business opportunities, improve operational processes and reduce risks during the performance of audit assignments of assurance and consulting services.
Correctly, according to the risk-oriented model, an organized internal audit service will help to fulfill the main tasks of the internal control system. However, the implementation of the risk-oriented internal audit model has both advantages and disadvantages (Table 2).
Taking into account said above, the role and responsibilities of the internal auditor according with the risk-oriented concept consist of monitoring, evaluating and forecasting the performance of the internal control system. In this case, internal audit is capable and must perform a variety of large-scale tasks that include one or more of the following elements:
1) monitoring the efficiency of internal control procedures (the establishment of necessary accounting and internal control systems is included in the management commitment, this direction should always be paid due attention; the internal audit service usually entrusts the tasks of checking such systems, monitoring their performance efficiency and provision of recommendations for improvement);
2) the research of financial and management information includes a review of means and methods used to collect, measure, classify the specified information and making the reports on its basis, as well as specific inquiries concerning its individual components, including detailed testing of operations, balances on accounting and other procedures);
Table 1. Areas of internal audit of agricultural enterprises
Risk management system Internal control system Corporate governance
To track and evaluate the efficiency of risk management system To establish the availability of well-defined operational and long-term goals and tasks, to assess their degree of compliance with objectives and tasks of enterprise To assess the structure, quality of implementation and efficiency of programs and events, which refer to ethics issues, in terms of confirming ethical standards and values within the enterprise
To assess risks of financial and economic activity To assess the sufficiency and efficiency of internal control system in corporate governance, financial and economic activity and its informational systems To provide an effective enterprise management process of implementation of corporate governance and its assessment
To pay attention during consultancy on risks, which are appropriate to the purpose of task, and to be ready for other risks To analyze financial and economic activity and plans to match actual results with goals and tasks in order to determine whether the activity is conducted according to plans To provide the appropriate enterprise services with information about risk and control issues
To use the knowledge about risks gained during consultancy in the process of detection and assessment of significant risks that arise in the enterprise To establish the degree of adequacy of the criteria formulated by management, which have to provide an opportunity to determine whether goals and tasks are done or not. In case of inadequate criteria to develop accepted ones. To coordinate the activity effectively as well as information sharing between Supervisory Board, external auditors and management
To use the knowledge of control, gained during provision of consulting services, in the process of identifying and assessing risks, which arise in the enterprise
Table 2. Advantages and disadvantages of risk-oriented internal audit model of agricultural enterprises
Advantages Disadvantages
Simplicity Comprehensive testing and description of the internal control system, the whole organization and all its processes are not required. It is enough to focus on risk areas. The effect of «merging with business» Close cooperation and interaction with checked subdvision can affect independence and objectivity of the internal audit specialists.
Versatility It is possible to trace the clear relationship between processes, risks, controls, capabilities and recommendations, using the databases of audit. It is easy to demonstrate which types of risks have been controlled, as well as to obtain results in order to build senior management confidence in the state and efficiency of internal control systems. Novelty of approaches It is a complicated work, and therefore, it takes time to study and implement risk-based internal audit approaches, to collect data and necessary information, as well as to carry out their analysis.
Improvement of interaction between departments The subdivision, which is checked, is directly involved in the audit process, therefore it clearly understands the benefits of results of the internal audit work. Absence of trained specialists in staff Probably, time will be needed for employees to learn new principles and approaches of risk-oriented internal audit.
Efficiency increase of internal audit and recommendations of auditors Risk-oriented internal audit focuses on the most risky areas that can have a critical impact on the enterprise's activity, based on the analysis of possible impact of risks on the achievement of goals. Recommendations allow influence the level of «residual risk» more effectively. Areas that are not covered by control procedures are identified, and further efficiency of risk management processes is increased. Risk of losing control of some areas of activity Concentration in areas with a high level of «inherent risks» (before control procedures) may require the refusal of inspections in other areas that were previously regularly controlled for the benefit of middle management.
Help in justifying the attraction of resources Owing to the fact that the audit plan is designed taking into account the need for significant risk check, it is easier to justify for leadership the human resources need.
More creative and interesting approach for internal audit staff The amount of «routine» work to detect non-compliance with legislation reduces, the focus is on identifying and assessing risks and control procedures.
3) performance and effectiveness control, including non-financial means of control of an audit-able object;
4) control over observance of the legislation of Ukraine, normative acts and other external requirements, as well as policies, directives and other internal management requirements.
From the listed functions, it follows that activity of internal audit is mainly related to the monitoring of the internal control system. An internal audit is an assessment of reliability and efficiency of an existing internal control system, and internal auditors are experts who are called to conduct such assessment objectively and professionally. That is, an internal audit performs tasks of independent analysis and evaluation of various aspects of the enter-
prise activity, and assures company management that their established control system works reliably and efficiently.
Other area of internal audit development is the expansion of audit areas that previously have been outside the focus area: management and especially appropriate management style, strategy issues, including business expansion, mergers and takeovers, asset or brand sales, fraud investigations and other violations of the law, as well as such a new area as an internal quality audit of a product that is sold to consumers and its service support. The list is, of course, incomplete, as each enterprise can independently determine the area of risk and develop its own program of internal control, including periodic audit (Table 3).
Table 3. Modern tasks of internal audit of agricultural enterprises
Audit object Characteristic of the task
Fraud and Violation of the law One of the objectives of audit (according to the SOX edition) is to detect and prevent fraud within the enterprise. An audit may detect cases of fraud and other violations of the law, but, in the first place, the audit function remains the assessment of risks and fraud protection system, beginning from potential conflicts of interest and ending with the general atmosphere of the enterprise's divisions. In the focus of internal audit is a control over the division of responsibilities, horizontal and vertical financial analysis, control of accounts receivable and writing off bad debts. Particular attention should be paid to the family and interpersonal connections of employees. Increasingly important in today's world is the information security and personal data protection of employees or clients.
Mergers and takeovers Traditionally, representatives of external auditors and law firms that conduct standard due diligence take part in mergers and takeovers at the final stage. That is, an internal audit is carried out in the acquired company after the completion of the transaction, and it is often found that, even in the case of a positive conclusion of due diligence conducted according to formal criteria, the absorbing company could use, for instance, accounting principles that do not coincide with the buyer company's standards. That is, the planned synergy may not occur or be postponed in time owing to fundamentally incompatible business principles, client bases may not have the resources or incentives to combine, and brands or products can compete mutually. Thus, the tendency for next years is, of course, the participation of internal audit in the process of concluding mergers and takeovers rather than engaging audit after their implementation.
Quality assurance and customer relationship Customer Satisfaction Audit (CSA) is a rather new and complex area of internal audit work. The difficulty lies in the fact that, unlike SOX or any financial or operational-oriented audit, this audit operates quite uncertain non-quantitative categories. However, the key to success is the emphasis on testimonies, facts and evidence of presence of the problem, rather than on the level of relationship or degree of consumer satisfaction. An audit should focus on how the quality control system is organized in general. In this context, the information channels of interaction with the consumer, the «message» contained in them, and their following implementation are necessarily analyzed.
Ethical behavior of management Serious rigidity of regulation, caused in the first place by American corporate scandals, has undergone mass criticism. The criticizing party quite reasonably noted that the strict regulation more protects the consequences than eliminating the cause of the disease. An internal audit, using its independence from management, can objectively assess the extent to which the management style and management behavior at all levels are consistent with the mission and goals of the enterprise.
The main task of internal audit is organization of the audit assignment according to the existing Standards, development of necessary recommendations concerning the improvement of the enterprise activity and further monitoring their implementation. An internal audit is considered to be complete when audit recommendations are finally implemented and identified deviations are eliminated. At the same time, all participants in the internal audit process, both auditors themselves and those whom they inspect, need to remember that not an employee, or performer, is checked, but a separate business process, subdivision, etc. The purpose of auditors is not to punish for disadvantages, but to help enterprise and employees achieve better results.
In order to establish effective interaction between the supervisory board and internal auditors in the issue of risk management, including strategic ones, it is necessary to perform a number of prerequisites:
- an inclusion in the supervisory board of independent members, independent «de facto»;
- the desire of the supervisory board to use the potential of the internal audit service;
- an understanding by members of the supervisory board that risks are primary while audit control is a response to risks, a risk response tool.
Therefore it becomes clear that internal audit, along with its traditional role in assessing the reliability and efficiency of the internal control system, plays a more active role in risk management issues, including strategic risks. In this case, of course, it doesn't replace the management of the enterprise.
However, in the process of functioning, the internal audit department interacts practically with all departments and services of the enterprise. Internal audit is quite closely related to accounting, analytical, production and management processes. This is due to the fact that more strict demands
r — — — — Enterprise management system -rt---rt---irr - - r - 1 1
/ External organizational processes in relation to the —► Facts of financial and economic activity —► Accounting system —► Í c \ Separate enterprise subdivisions f —► <— / Summary information
\ enterprise _y V J V J V V \ _J
r _ A 1 _ _ Ji _ _ _ Lt. _ 1
Internal audit system
Figure 3. Place of the internal audit in the agricultural enterprise management system
are made to internal audit compared with the requirements for external audit (Figure 3).
However, not only the reliability, but also the form of presentation of information affects the management decision making and their result. An important consequence of this is the fact that the information exchange of the Internal Audit Service (CBA) and other services of the enterprise, including the accounting department, must be based on reciprocal information flows that serve as the basis for carrying out control, analytical and consulting functions of internal audit.
It concerns primary and aggregated information, as well as operational, planning, normative reference data, classifiers of technical and economic information, documentation systems (unified and special), etc. Schematically, the system of information flows is depicted in Figure 4.
The structural units of an enterprise are obliged to create conditions for the internal auditors to conduct an inspection timely and fully, to submit documents in according to the requested list, to provide clarification and interpretation to the CBA
request in oral and written forms. Experts of the units, who are checked, are obliged to assist in the implementation of the audit, to eliminate detected violations promptly, to prevent the restriction of the range of issues to be audited.
Thus, the question «who should be subjected to internal audit in order to be as effective as possible?» has no universal answer.
The answer is determined by the combination of many factors, among which can be distinguished the professionalism of the supervisory board and the competence of management, the nature of relationship and the degree of interaction of the supervisory board and executive bodies of enterprise, the level of development of corporate culture. What is important is what tasks the internal audit of an enterprise solves.
In the course of the research, the following main functions of internal audit are defined as: control, protective, analytical, coordination, information, advisory functions.
The control function is the verification of certain divisions of an enterprise in order to provide an as-
System of economic information
k i L k
Normative documentation Accounting registries Scheduled documentation
i i L i L
Tax accounting Financial Accounting Managerial Accounting
i i L i k
Primary Accounting Documents ' l_ _ _ _ _ _ _ _ _ _ _ J
Figure 4. System block diagram of economic information of agricultural enterprise
sessment of the internal control, policy, standards, procedures of the enterprise concerning the reliability of accounting data, compliance with generally accepted principles of accounting and financial reporting, as well as the rationality and transparency of the enterprise's assets and liabilities management.
The protective function of internal audit is connected with preservation of enterprise assets by ensuring the increase of reliability and economic efficiency of the enterprise's SSC.
Analytical function is an analysis of the economic efficiency of various aspects of financial and economic activity of the enterprise.
Coordination function is a qualitative planning of the internal audit process, based on the needs of owner, senior management apparatus of the enterprise, shareholders, investors, and others.
Information function is a generalization of the internal audit results and a formation of the reporting working documentation of auditor with recommendations to enterprise and its management information on the revealed violations of the requirements of current legislation, internal rules and procedures, inappropriate use of resources, ineffective subsystem management of the economic system. The advisory function is to provide current consultations to the employees of the structural subdivisions in the field of accounting, taxation, law, in particular tax law, marketing, internal control, management, etc.; clarification of the main provisions of recommendations for results of audit.
Procedures and internal control tools, used in the enterprise, are determined depending on the influence of external and internal risk factors, industry performance and the whole enterprise. [7, p.46].
We fully share the opinion of the scientist A. Makalskaya that control function of audit remains one of the main, although not the only one [6, p.7]. We cannot fully agree with O. Sonin, who refers to the main characteristics of internal audit: independence and objectivity; improvement of the organization's activities; provision of guarantees and consultations. Under independence, he understands the notion of organizational, which is largely determined by the level of subordination of the internal audit in the company [8, p.22]. However, it should be noted that the internal auditor is a full-time employee of enterprise and acts on demand and on the initiative of his management, on his behalf. The management of enterprise assigns internal auditors, so in
the performance of their functions, they, unlike external ones, are dependent on it. Therefore, the use of the concept of «independence» as the characteristics of internal audit is not correct.
The conducted research showed that all analyzed definitions have certain advantages and disadvantages, and the presence of different interpretations of the economic essence of concept of «internal audit» and its functions means that the process of formation of internal audit theory is not completed, that it is constantly in motion, it changes scientific vision.
References
1. Robertson J. Audit: Traslated from English - M .: Contact, 1993. - 496 p.
2. Standards of auditing. - M .: Auditor, 1999. - 238 p.
3. Burtsev V.V. Principles of internal audit // Accounting. - 1998. No. 2. - p. 80-81.
4. Ivashkevich V. B. Practical audit: Tutorial. - M .: Magistr, 2007. - 286 p.
5. Savchenko V.Ya. Audit: Tutorial. - K .: KNEU, 2002.
- 322c.
6. A. Makalskaya. Internal Audit: Tutorial. - M.: Business and Service, 2001. - 112 p.
7. Mikhaylo Kuzub, Implementation and functioning of the internal audit in the agricultural enterprise, Polish
- Ukrainian- Scientific conference «Quantitative methods in accounting and finance» Wroclaw UE. - Wroclaw -2014. - p. 42-56.
8. Sonin A. Why do companies need an internal audit? // Management and manager. - 2006. - №7-8. - p.21-26.
Дан про aBTopiB
Кузуб Михайло В'палйович,
старший викладач кафедри облку та оподаткування, КиТ'вський нацюнальний торговельно-еконоилчний уыверситет, УкраТ'на e-mail: mkuzub@ukr.net /льченко Олег Олексйович, к.е.н., доцент кафедри бухгалтерского облку, Нацюнальна академия статистики, облку та аудиту, УкраТна
Data about the authors Mykhailo Kuzub,
Senior teacher, KNTEU, Kyiv, Ukraine e-mail: mkuzub@ukr.net Oleg Ilchenko,
Ph.D. Associate Professor of Accounting, National Academy of Statistics, Accounting and Audit, Ukraine
