AUDIT OF NON-FINANCIAL ACCOUNTING IN ENTERPRISES` ECONOMIC SECURITY SYSTEM FORMING
The appearance of new global challenges of economic development actualizes the problem of creating an effective system of economic enterprises` security. One of the main tools for ensuring economic security is audit. An audit of non-financial statements can significantly improve the reliability of the reporting information provided due to the disclosure of additional non-financial indicators. The purpose of the study is to determine the role of audit in the system of economic security of organizations, as well as to assess the level of verification of corporate reporting of Russian companies. The information base of the study is the corporate reporting of the largest Russian companies in the metallurgical industry.
Keywords: non-financial accounting, audit, economic security of enterprises. Highligh ts:
♦ the analysis of the regulatory framework in the field of audit of non-financial accounting is carried out;
♦ the purpose and procedure for conducting an audit of non-financial accounting are defined;
♦ the assessment of the level of verification of Russian enterprises reporting in the metallurgical sector was carried out;
♦ the reasons for the low level of verification of non-financial reports are identified;
♦ the possible ways to improve the quality of audit procedures in relation to non-financial data are formulated.
Viktoriya V. Kozhukhova, Lecturer at Samara State University of Economics.