Innovative approach to the organization of internal audit of construction enterprises

Introduction. The widespread introduction of auditing innovations by foreign enterprises lays the foundation for the application of new approaches to solving internal audit tasks. One of such innovative approaches, which has gained popularity among foreign enterprises, having branches in various countries of the world, is remote audit, focused on solving internal audit tasks by using information and communication technologies and ensuring an increase in the efficiency of the enterprise as a whole. Currently, the issue of implementing remote audit is being studied by the most Russian construction companies. Hence, the study focuses on the development of the concept of implementing remote audit by internal audit arms of large construction enterprises. Materials and methods. The application of methods of analysis and classification of information made it possible to pool the information about the implementation of remote audit at enterprises operating in various fields, organize a substantial information resource, and identify the problems of defining the term “remote audit”. The system method, used in the study, helped to develop the general idea of the process of implementing remote audit, analyze the current conditions affecting its implementation, formulate the factors influencing the implementation of remote audit; determine the principles of its application and the main stages of implementation. Results. The phased solution of the tasks, outlined in the study, contributed to the development of a concept of introduction of remote audit into the activities of internal audit arms of major construction enterprises having a network of branches that follows the plan-do-check-act (PDCA) model, whose cyclical nature contributes to the ongoing improvement of remote audit implementation processes. Conclusions. The concept for the introduction of remote audit has been developed Based on the results of the study. It allows to significantly unify the process of introducing remote audit into the activities of internal audit arms of large construction enterprises, having a branch network, and decrease the burden on audited companies, labour expenditures of auditors and audit deadlines.