title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½ÑÐ° ÐºÐ°ÑÐµÑÑÐ²Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
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 process of the enterprise quality management system
Creators: name: ÐÐ¾ÑÐµÐ½ÐºÐ¾Ð²Ð°, ÐÐ½Ð½Ð°
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: 2019
Subjects: Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ
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ÑÐ¸ÑÑÐµÐ¼Ð° Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½ÑÐ° ÐºÐ°ÑÐµÑÑÐ²Ð°
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Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
internal audit
improvement
auditor
risk
quality management system
cost analysis
process
enterprise

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐ Â«ÐÐÐÐÂ». Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ¸ÑÑÐµÐ¼Ñ Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½ÑÐ° ÐºÐ°ÑÐµÑÑÐ²Ð° (Ð¡ÐÐ) Ð½Ð° ÐÐ Â«ÐÐÐÐÂ» Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð´Ð°Ð¿ÑÐ°ÑÐ¸Ð¸ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ð¸ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾ â ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° (Ð¤Ð¡Ð). ÐÑÐ¸ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ð¸ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÑÐµÐ³Ð¸ÑÑÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹, Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾-Ð¼Ð°ÑÐµÐ¼Ð°ÑÐ¸ÑÐµÑÐºÐ¸Ð¹, Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ðµ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ· Ñ ÑÐ¾Ð´ÐµÑÐ¶Ð°ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¸Ð½ÑÐµÑÐ¿ÑÐµÑÐ°ÑÐ¸ÐµÐ¹ Ð²ÑÐ²Ð¾Ð´Ð¾Ð². ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¤Ð¡Ð Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¡ÐÐ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð±ÑÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÑÐ°Ð¿Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð°ÑÐ´Ð¸ÑÐ°, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¼Ð¾Ð¶Ð½Ð¾ ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°ÑÑ. ÐÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð´Ð²Ð° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ñ ÑÐ»ÑÑÑÐ¸ÑÑ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼ÑÐ¹ Ð¿ÑÐ¾ÑÐµÑÑ. Ð¡Ð½Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ Ð·Ð°ÑÑÐ°Ñ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð¾ Ð·Ð° ÑÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±Ð°Ð·Ñ Ð´Ð°Ð½Ð½ÑÑ, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð° Ð¾Ð±ÐµÑÐ¿ÐµÑÐ¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¿ÑÐ¾ÑÐµÑÑÐ° Â«ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð¡ÐÐÂ». ÐÐ°ÑÐ¿Ð¾ÑÑ ÑÐ¸ÑÐºÐ¾Ð² Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ Ð¸Ð´ÐµÐ½ÑÐ¸ÑÐ¸ÑÐ¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¸ÑÐºÐ¸ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÐºÐ°Ðº ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ðµ ÑÐ½Ð¸Ð·Ð¸ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÑ Ð½ÐµÐ³Ð°ÑÐ¸Ð²Ð½ÑÑ Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ð¹ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Ð² ÑÐµÐ»Ð¾Ð¼, Ð° Ð·Ð½Ð°ÑÐ¸Ñ ÑÐ¾ÐºÑÐ°ÑÐ¸ÑÑ ÑÐ°ÑÑÐ¾Ð´ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸ Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÐµÑÑÑÑÐ¾Ð².
description: The object of the study is JSC Â«LOMOÂ». The objective â to develop measures on perfection of process of internal audit of the quality management system (QMS ) for JSC Â«LOMOÂ» based on adapting elements of the methodology of functional - cost analysis (FCA). When writing the final qualifying work, the following research methods were used: registration, analytical and economic-mathematical, as well as observation, analysis and synthesis with a meaningful interpretation of the findings. Based on the results of the FCA of the internal audit process of the QMS at the enterprise, the stages of the audit process that can be improved were identified. Two activities were proposed that could improve the process under consideration. The effectiveness of the database is due to the reduction of time resources of internal auditors. The risk passport allows to identify risks in audit activity and as a result to reduce influence of possible negative consequences on the enterprise as a whole, so to reduce the expense of financial and time resources.