Year: 2025
Type: article
Abstract: професор, завідувач кафедри фінансового аналізу та аудиту, Державний торговельно-економічний університет В. В. Швець, здобувач освітнього ступеню "магістр", Державний торговельно-економічний університет ВНУТРІШНІЙ АУДИТ В ЗАБЕЗПЕЧЕННІ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ СУБ'ЄКТА ГОСПОДАРЮВАННЯ The article investigates the pivotal role of internal audit as a strategic instrument for ensuring the continuity of business entities in the face of modern challenges, including economic volatility, rapid technological advancements, cyber threats, and external crises such as geopolitical conflicts or pandemics.The core problem addressed is that conventional internal audit practices predominantly focus on financial oversight, often neglecting strategic and operational risks critical to maintaining business continuity.The study aims to substantiate scientific and practical approaches to enhancing internal audit methodologies to bolster enterprise resilience and adaptability.Through an analysis of recent research, the article highlights the evolution of internal audit from a traditional control mechanism to a proactive tool for risk management and operational resilience, as supported by contributions from domestic and international scholars.Key functions of internal audit are delineated, encompassing risk assessment (e.g., identifying vulnerabilities to cyberattacks), process control (e.g., evaluating the efficacy of crisis response plans), and the provision of actionable recommendations (ranging from immediate tactical solutions to long-term strategic transformations).A comprehensive internal audit methodology is proposed, incorporating stages of planning, in-depth analysis, standards-based evaluation, and detailed reporting, which collectively foster a robust and resilient management framework.The study demonstrates that effective internal audit implementation enhances crisis resilience, optimizes resource allocation, strengthens stakeholder confidence, and ensures compliance with regulatory standards.From a theoretical perspective, internal audit integrates control and advisory roles; practically, it significantly improves preparedness for unforeseen disruptions, as evidenced by organizations that reduce operational recovery time by up to 50% through regular audits.The conclusions underscore the strategic significance of internal audit in safeguarding business continuity and propose avenues for future research, including the integration of advanced technologies like artificial intelligence and adaptation to prolonged crises.
Source: Agrosvit
Authors: K. Nazarova, V. Shvets
Institution: State University of Trade and Economics
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410469465