title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¿Ð¸Ð²Ð¾Ð²Ð°ÑÐµÐ½Ð½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of the internal audit system at the enterprise of the brewing industry
Creators: name: Ð Ð°Ð´Ð·ÑÐºÐµÐ²Ð¸Ñ, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
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: 2021
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð¼Ð¾Ð´ÐµÐ»Ñ ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
internal audit
corporate governance model
improvement of internal audit

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description: This work is devoted to the study of improving the system of internal control and audit based on business processes. Tasks that were solved during the study: 1. Study of the theoretical foundations of the features, organization and evaluation of the internal audit system. 2. Analysis of the market and competitive environment in the Russian beer market. 3. To give an organizational and economic characteristic of the activities of LLC "Baltika Brewing Company". 4. Analysis of the main financial and economic indicators of the enterprise. 5. Conducting an analysis of the internal audit system and making recommendations for improving the activities of the internal control and audit system. 6. Development of recommendations for optimizing the business process of the logistics system in order to improve the internal control system at the enterprise. The work was carried out on the basis of the reporting and results of the activities of LLC "Baltika Brewing Company", where information was collected for research. An analysis of the situation on the Russian beer market was carried out, as well as an express analysis of the main financial indicators of the company's activities. Diagnostics of the internal control and audit system was carried out on the basis of the developed methodology, taking into account the organizational structure. As a result of the analysis, recommendations were developed to improve the internal audit at the enterprise based on business processes. Based on the research conducted at Baltika Brewing Company LLC, recommendations were developed regarding the improvement of internal control to optimize the logistics system.