The Potential of Internal Audit as a Tool for Developing the Domestic Industry

Currently, the domestic industry is facing serious challenges that require the accumulation of all available resources. The growing practice of involving internal audit in various issues, such as IT, sustainable development, or strategic planning, provides an opportunity to consider its application in response to this new challenge. As an assistant and advisor to management, internal audit must promptly respond to both external and internal changes. The purpose of the study is to analyse the potential of internal audit in solving the problems of manufacturing companies, namely, increasing the efficiency of the production cycle stages and identifying possible reserves. By applying the available knowledge, experience, and various analytical and control procedures, internal audit has the potential to assist businesses in achieving their goals in relation to production (development, expansion, or optimization). The study used general scientific methods of cognition: observation, analysis, and generalisation. The analysis includes a step-by-step audit of the technological process at a manufacturing enterprise. The results of the study are intended for a wide range of readers, including employees in the fields of internal audit, internal control, and risk management, as well as managers and owners of enterprises who are interested in improving the efficiency of their companies.

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