The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development

Анотація

The Russian military aggression is a new test for Ukrainian businesses because it is challenging for the management to plan the future activities of enterprises in wartime. The manager must consider many factors that did not impact the enterprise's operation in the past (distance of the location from the border, whether there are military facilities nearby, distance to the war zone, rapid change of logistics routes, search for new suppliers and buyers). In these circumstances, the efficiency audit has become very relevant for Ukrainian businesses. The article aims to determine the impact of efficiency audit on the further functioning of enterprise and assess its relevance for Ukrainian enterprises in wartime. The author analyzes the potential changes resulting from implementing efficiency audit results. A review of the market offers on the efficiency audit was carried out. It was found that Ukrainian audit companies do not provide such services. Instead, the Big Four audit companies pay considerable attention to efficiency audit. International audit companies analyze and evaluate the economical use of all available resources of the enterprise, as well as the efficiency and effectiveness of its activities. The auditor analyses the enterprise's internal environment (for example, the distribution of resources between departments) and the external environment (for example, the analysis of the market and its competitive players). Therefore, the customer of the audit services will receive information that will contribute to specific changes in the company's activities and potential development. Historical factors of the need for auditors have been studied, and new factors generated by the war have been identified. It was found that the results of the efficiency audit can have an impact both on a separate structural unit and on the entire enterprise. The efficiency audit prompts more global changes that can affect the environment and provide partial protection on the economic front.

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