METHODOLOGICAL ASPECTS OF INTERNAL AUDIT OF INTRAGROUP OPERATIONS AT SUGAR INDUSTRY ENTERPRISES

The article deals with the functioning of the internal audit system at the enterprises of the sugar industry. The objectives of the internal audit system at the enterprises of the sugar industry. It is the internal audit service that provides management of the group with the necessary information for making decisions on the interaction of participants in the group of enterprises in the sugar industry. That is, the purpose and objectives of internal audit of intragroup operations of a group of enterprises in the sugar industry is not only to ensure control over the accounting process or confirm the reliability of financial statements. The paper proposed the creation of an integrated internal audit model for a group of enterprises in the sugar industry, which involves the use of elements of organizational design, which is the process of creating a new structure (internal audit service in a group of enterprises) and connections within it. The organization of the internal audit system in the group of enterprises of the sugar industry allows you to conduct all types of audits: operational (managerial) audit, compliance audit, audit of financial and tax reporting. The author defines the mission and objectives of internal audit of intragroup operations for sugar industry enterprises. Performing individual tasks of internal audit of intragroup operations, not only the mission of internal audit is achieved, but also the overall management goal in the group of companies. The set of tasks of the internal audit service regarding intragroup operations may vary depending on the needs of owners for making decisions regarding the future activities of sugar industry enterprises — members of the group. It was also noted that internal audit is necessary mainly to prevent the loss of resources and to make the necessary changes within the group of enterprises of the sugar industry. At the same time, it is necessary to introduce a specific concept of internal audit in the group of enterprises, the main difference is that it is the independent nature of the audit of the parent company and its interest in eliminating all possible intragroup risks.