INTERNAL AUDIT AS A TOOL OF EFFECTIVE MANAGEMENT OF TOURISM ENTERPRISE: HISTORY AND CURRENT STATE

Анотація

Urgency of the research. The urgency of conducting an internal audit of the management accounting system at enterprises is currently caused by the objective need to improve management efficiency and obtain economic benefits for the owner, employee and buyer, and for their making management decisions. Target setting. In the conditions of formation of market relations in Ukraine, the ability of an enterprise to adapt to new economic conditions acquires great importance, in particular, it relates to the commercialized tourism sector, which main goal is attracting additional investments. Actual scientific researches and issues analysis. The works by V. V. Nemchenko [1], E. L. Kuzina [2], M. V. Melnik [3], V. M. Rodionova [4], B. N. Sokolova [5], V. I. Shleynikov and other scientists are devoted to this issue. Uninvestigated parts of general matters defining. It is necessary to continue the study of building an effective audit system for enterprises reflecting the rapidly changing development trends in this sector of economy. The research objective. The purpose of the article is to reveal the essence of internal audit, as an integral part of enterprise management control in the tourism industry, the history of the emergence and establishment of financial control. The statement of basic materials. The article discusses the issues of internal auditing at a tourism enterprise as a way to improve the efficiency of enterprise management. One of its functions is control. The history and current state of financial control are described. The concept of internal audit and its form, the role of financial control is revealed. Conclusions. Thus, financial control as a component of financial management tools existed at different stages of historical development since the epoch of antiquity. It organically changed along with the evolutionary processes of economic relations in society. The internal audit units are now a prerequi-site condition for the productive and efficient operation of the enterprise.

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