ORGANIZATIONAL AND METHODOLOGICAL PRINCIPLES OF THE AUDIT OF INTEGRATED REPORTING OF ENTERPRISES

Abstract

The article is devoted to the study of the problems of the audit of integrated reporting of enterprises as a tool for informing stakeholders about the priorities and values of companies in economic, social and environmental dimensions. The purpose of the article is to develop scientific and methodological recommendations for improving the organizational and methodological support of the audit of integrated reporting. The object of the study is the audit process of integrated reporting. Methods used in the research: logical and meaningful, methods of scientific knowledge, induction, deduction, analysis, etc. Hypothesis: the research consists in the assumption of the need to develop the methodology and develop recommendations for improving the organizational and methodological principles of the audit of integrated reporting of enterprises from the standpoint of increasing the social responsibility of enterprises. Presentation of the main material. Concepts of sustainable development, values and principles are defined as the methodological basis of the audit of integrated reporting. The subject field and priority directions for improving the audit of integrated reporting are characterized. The organizational and methodological provisions of the audit of integrated reporting are substantiated on the example of the audit of human capital in selected directions. The human capital audit process is represented by the following stages: the program for checking the objects of the audit of costs related to human capital, audit procedures, audit evidence, analytical procedures for checking costs for the development of human capital according to criteria (availability, rights and obligations, completeness, value rating); audit methods of integrated reporting under the section of socially responsible activities; formation of audit evidence and documentary support of the audit. The expediency of using analytical tools to assess the sustainable development of enterprises in a three-dimensional dimension is argued. The originality and practical significance are determined by the justification of the initial provisions regarding the development of the audit methodology of integrated reporting and the development of recommendations for the organizational and methodological support of the audit of human capital. Conclusions and prospects for further research. The implementation of recommendations on improving the organizational and methodological support of the audit of integrated reporting will contribute to increasing the effectiveness of the audit as a tool for informing stakeholders about the future economic benefits and prospects for sustainable development of enterprises. The prospects for further research are in the development of the methodology of the audit of the quality of preparation of integrated reporting and the assessment of its impact on increasing the social responsibility of enterprises.