ЕФЕКТИВНІСТЬ ВНУТРІШНЬОГО АУДИТУ ТА ЙОГО ВПЛИВ НА БІЗНЕС-ОПЕРАЦІЇ ПРОДУКТИВНІСТЬ: СИСТЕМАТИЧНИЙ ОГЛЯД ЛІТЕРАТУРИ
Анотація
Статтю присвячено систематичному огляду наукових праць щодо впливу внутрішнього аудиту на операційну ефективність підприємств із використанням методології PRISMA. Проаналізовано 19 досліджень за 2000–2025 роки, які відображають різні підходи до оцінки аудиту. Встановлено, що ефективність внутрішнього аудиту визначається якістю оцінки контролю, здатністю виявляти ризики та повнотою перевірок. Важливу роль відіграють структуровані аудиторські програми та висока компетентність аудиторів. Доведено, що аудит підвищує надійність контролю, сприяє своєчасному виявленню відхилень та покращує управлінські рішення. Виявлено стійкий позитивний зв’язок між ефективністю аудиту та результативністю підприємств, що проявляється в оптимізації процесів, підвищенні дотримання вимог і покращенні координації.
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Roba, D., Ahmed, T., & Gebremariam, K. (2023). Auditor competence and internal audit quality in Ethiopian commercial banks. International Journal of Accounting, Finance and Risk Management, 8(2), 13–29.
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Yeboah, D. (2020). The role of internal auditing in risk identification and compliance across sectors: A review. Journal of Accounting in Emerging Economies, 10(4), 589–611. https://doi.org/10.4236/ojbm.2020.85121
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