title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«Ð¡Ð´Ð°ÑÐ° Ð°Ð²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»Ñ Ð² Ð°ÑÐµÐ½Ð´ÑÂ» (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«Ð Ð¾Ð¼Ð°ÑÐºÐ°Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Internal audit of the business process âRenting a carâ (using the example of JSC âRomashkaâ)
Creators: name: ÐÐ¾ÑÑÐµÐ½ÐºÐ¾, ÐÐ»Ð¸Ð·Ð°Ð²ÐµÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ
ÑÐ´Ð°ÑÐ° Ð°Ð²ÑÐ¾Ð¼Ð¾Ð±Ð¸Ð»Ñ Ð² Ð°ÑÐµÐ½Ð´Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ
internal audit
business process
car rental
control procedures

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description: The purpose of the work is to provide a guarantee of the efficiency of the business process âRenting a carâ at JSC âRomashkaâ in accordance with established standards, policies and procedures of the company, as well as to develop recommendations for optimizing this business process. The following tasks were solved: â study the theoretical aspects of the business process âRenting a carâ and determine the inherent risks, as well as areas of internal audit; â analyze the risks of the business process âRenting a carâ at JSC âRomashkaâ and control procedures; â plan and conduct an internal audit of the business process in accordance with the drawn up task program; â formulate recommendations for improving the business process âRenting a carâ at JSC âRomashkaâ and assess their impact on the economic security of the enterprise. The object of the study is the joint-stock company âRomashkaâ, and the subject is the business process âRenting a carâ. The relevance of the topic is due to the development of the car rental industry, and increased attention to ensuring effective management of the main business process, namely âRenting a car.â The results of the internal audit will identify potential problems and vulnerabilities in this process, as well as provide recommendations for eliminating them. The sources of information were data from domestic and foreign scientific research literature, official Internet resources and analytical agencies. To complete the work, calculations were carried out using MS Excel. Based on the risk assessment of the business process, an internal audit task program was developed; during the internal audit, shortcomings were identified, it was proposed to automate the control procedure, introduce measures to prevent corporate fraud and conduct additional personnel training.