The Transformation of Competencies of Auditors in the Hotel Industry Concerning New Tendencies in the Development of the Audit Institute

Анотація

This article is aimed at: formulating the key competencies of auditors in accordance with modern directions of audit development; substantiating the need and disclosing the logic of implementation of strategic adaptation of the competencies of auditors of the hotel industry enterprises; determining the internal and external processes that impact the formation of strategic adaptation of the auditor’s competency system and the development of the audit institute in general. It is proved that the introduction of the latest innovative changes, methods and forms of organization of interaction between all subjects and institutes of audit activity will allow: to satisfy the interests of modern users of audit services and related areas of the hotel industry; to preserve competitive advantages in the industry; to provide guaranty for the sustainable business development. Taking into account the popular competencies caused by the new trends in the development of the audit will contribute to the substantiation and construction of the procedure for implementing strategic adaptation of the competencies of auditors of the hotel industry enterprises on the principles of adaptability, complexity and synergism. As a result, the set of competencies of the auditor is becoming more and more interesting and in demand for users of management accounting and reporting, acquires additional functions and tasks in the context of the development of the hotel industry. Under the influence of both the internal and the external processes, there is a further division of the audit institute into an independent subsystem of the hotel cluster. The results formulated in the course of the research allow us to state that in the future it will be expedient to analyze certain factors and components influencing the strategy of adaptation of the system of the auditors’ competencies.

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