INTEGRATION OF MANAGEMENT ACCOUNTING AND INTERNAL AUDIT TO IMPROVE THE EFFICIENCY OF ENTERPRISE MANAGEMENT
Abstract
The article is devoted to the theoretical aspects of the integration of management accounting and internal audit to improve the efficiency of enterprise management. The theoretical foundations of management accounting and internal audit are revealed, the possibilities of integrating management accounting and internal audit are identified, and their common features that provide a synergistic effect in improving management efficiency are determined. The study of the relationship between management accounting and internal audit has demonstrated that they are not competing but complementary management functions: management accounting provides the necessary information for internal audit, which, in turn, offers feedback and recommendations for improving the management accounting system. It has been established that the synergy of management accounting and internal audit is extremely important for a modern enterprise, as it ensures the synchrony and reliability in decision-making, strengthens the internal control system creating a management structure in which each component enhances the other through their interaction. It is substantiated that an integrated system of management accounting and internal audit ensures the successful operation of a modern enterprise. The role of an integrated information system in providing transparency, reliability and comprehensiveness of data for making management decisions are justified. The advantages of the interaction of management accounting and internal audit for increasing the efficiency of corporate governance and achieving enterprise goals are identified. The results of the study identified problematic issues in the integration of management accounting and internal audit, which are associated with insufficient coordination between departments, the lack of unified standards and regulations for interaction, resistance to change from personnel accustomed to established procedures, as well as limited resources, including time, financial and human resources. Directions for addressing these challenges are proposed through a comprehensive approach which involves the creation of a unified, transparent, coordinated management system. This system enables the coordination of the goals of management accounting and internal audit, transforming these two management functions from separate tasks into interrelated processes that contribute to the achievement of the common enterprise’s strategic goals.
References
Малюга Н.М., Цегельник Н.І. Методологія управлінського обліку: функціональне значення, принципи та стратегічний контекст. Актуальні питання економічних наук. 2025 № (7). DOI: https://doi.org/10.5281/zenodo.14768563
Денисов О.Є. Методологічні засади, методи та інструменти управлінського обліку. Інфраструктура ринку. Випуск 79. 2024. С. 151-155. DOI: https://doi.org/10.32782/infrastruct79-25
Косташ Т.В., Смола М.Р. Роль управлінського обліку в прийнятті управлінських рішень. Ефективна економіка. 2021. № 10. DOI: https://doi.org/10.32702/2307-2105-2021.10.94
Клюс Ю.І., Іжболдіна А.В. Визначення місця і ролі внутрішнього аудиту в системі внутрішнього контролю підприємств в умовах конкуренції. Вісник Східноукраїнського національного університету імені Володимира Даля. 2020. № 1(257), С. 40-48. DOI: https://doi.org/10.33216/1998-7927-2020-257-1-40-48
Бержанір І.А. Роль внутрішнього аудиту у системі управління підприємством. Modern Economics. № 37(2023). С. 11–16. DOI: https://doi.org/10.31521/modecon.V37(2023)-02
Іванова Н.А., Куруч О.В., Ченаш В.С. Оцінювання ефективності внутрішнього аудиту в системі антикризового фінансового управління. Актуальні питання економічних наук, 2025. № (15). DOI: https://doi.org/10.5281/zenodo.17173801
Воронко Р.М., Вовчик Н.Л., Гончарук В.С. Місце внутрішнього контролю та внутрішнього аудиту в системі управління підприємством. Підприємництво і торгівля. 2019. № (24), С. 171-180. DOI: https://doi.org/10.36477/2522-1256-2019-24-26
Коркушко О.Н., Кушнір Л.А. Внутрішній аудит на підприємстві: суть та особливості організації. Інфраструктура ринку. 2020. Випуск 42. С. 363-366. DOI: https://doi.org/10.32843/infrastruct42-61
Мaljugha N. M., Cegheljnyk N. I. (2025). Metodologhija upravlinsjkogho obliku: funkcionaljne znachennja, pryncypy ta strateghichnyj kontekst [Management Accounting Methodology: Functional Importance, Principles, and Strategic Context]. Aktualjni pytannja ekonomichnykh nauk – Current issues in economic sciences. No. (7). DOI: https://doi.org/10.5281/zenodo.14768563 (in Ukrainian)
Denysov O. Je. (2024). Metodologhichni zasady, metody ta instrumenty upravlinsjkogho obliku [Methodological principles, methods and tools of management accounting]. Infrastruktura rynku – Market infrastructure, vol. 79, pp. 151-155. DOI: https://doi.org/10.32782/infrastruct79-25 (in Ukrainian)
Kostash T. V., Smola M. R. (2021). Rolj upravlinsjkogho obliku v pryjnjatti upravlinsjkykh rishenj [The role of management accounting in making management decisions]. Efektyvna ekonomika – Efficient economy, no. 10. DOI: https://doi.org/10.32702/2307-2105-2021.10.94 (in Ukrainian)
Kljus Ju. I., Izhboldina A. V. (2020). Vyznachennja miscja i roli vnutrishnjogho audytu v systemi vnutrishnjogho kontrolju pidpryjemstv v umovakh konkurenciji [Determining the place and role of internal audit in the internal control system of enterprises in competitive conditions]. Visnyk Skhidnoukrajinsjkogho nacionaljnogho universytetu imeni Volodymyra Dalja – Bulletin of the Volodymyr Dahl East Ukrainian National University, no. 1(257), pp. 40-48. DOI: https://doi.org/10.33216/1998-7927-2020-257-1-40-48 (in Ukrainian)
Berzhanir I. A. (2023). Rolj vnutrishnjogho audytu u systemi upravlinnja pidpryjemstvom [The role of internal audit in the enterprise management system]. Modern Economics – Modern Economics, no. 37, pp. 11–16. DOI: https://doi.org/10.31521/modecon.V37(2023)-02 (in Ukrainian)
Ivanova N. A., Kuruch O. V., Chenash V. S. (2025). Ocinjuvannja efektyvnosti vnutrishnjogho audytu v systemi antykryzovogho finansovogho upravlinnja [Evaluating the effectiveness of internal audit in the anti-crisis financial management system]. Aktualjni pytannja ekonomichnykh nauk – Current issues in economic sciences, no. (15). DOI: https://doi.org/10.5281/zenodo.17173801 (in Ukrainian)
Voronko R. M., Vovchyk N. L., Ghoncharuk V. S. (2019). Misce vnutrishnjogho kontrolju ta vnutrishnjogho audytu v systemi upravlinnja pidpryjemstvom [The place of internal control and internal audit in the enterprise management system]. Pidpryjemnyctvo i torghivlja – Entrepreneurship and trade, no. (24), pp. 171-180. DOI: https://doi.org/10.36477/2522-1256-2019-24-26 (in Ukrainian)
Korkushko O. N., Kushnir L. A. (2020). Vnutrishnij audyt na pidpryjemstvi: sutj ta osoblyvosti orghanizaciji [Internal audit at the enterprise: the essence and features of the organization]. Infrastruktura rynku – Market infrastructure, vol. 42, pp. 363-366. DOI: https://doi.org/10.32843/infrastruct42-61 (in Ukrainian)
