Internal audit of business processes as a basic tool for development of an enterprise and management system was studied. The analysis covered the main aspects of audit, including its role in identifying risks, increasing management efficiency and adapting to dynamic changes in the external environment. Attention was paid to the audit methodology, its main stages and key tools used in assessing business processes. The study confirmed that internal audit plays a key role in identifying inefficient processes, optimizing costs and implementing strategic changes. It was found that companies that regularly conduct internal audits of business processes demonstrate higher adaptability to market changes and have a more stable financial position. The results obtained demonstrated that internal audit is not only a control mechanism, but also a strategic development tool. Both positive and negative aspects of existing approaches to audit were identified that require further improvement. Recommendations were made for improving internal audit through process automation, the introduction of artificial intelligence, and increased control over business processes. Prospects for further research aimed at increasing the effectiveness of internal audit in the face of global challenges were identified. Internal audit of business processes is an indispensable tool for the development of an enterprise and a management system, as it allows for timely identification of risks, optimization of operational activities, and increased overall management efficiency. The study confirmed that companies that actively use internal audit have a significantly higher level of adaptability to changes in the market environment, which is especially important in conditions of uncertainty and instability. It was found that the main factors affecting the effectiveness of internal audit are the use of modern analytical methods, digital technologies, and a comprehensive approach to assessing business processes. Based on the results obtained, recommendations were proposed for improving internal audit, including the implementation of modern IT solutions, the active use of big data and analytics for risk forecasting, and the development of effective business process management strategies. An important aspect is the integration of internal audit into the overall management system, which allows not only to monitor the current state of business processes, but also to promote their continuous improvement. Thus, the study confirmed that internal audit plays a key role in the strategic development of the company, ensuring its stability, efficiency and competitiveness. The implementation of innovative approaches to audit contributes to the timely identification of problems, the development of effective solutions and the adaptation of the business to new challenges.
Maslennikov et al. (Sun,) studied this question.