Kopotiienko T. Internal audit of expenses of restaurant enterprises

The thesis is the complex research of the theoretical, organizational, methodological and practical matters on execution of the internal audit of expenses of operational activities in chains of enterprises of restaurant business. The essence of the corporate chain of enterprises of restaurant business was defined. The intensional characteristic of the internal audit in chains of enterprises of restaurant business was provided. Aims, tasks, functions of the internal audit of expenses were set. The suggested classification of expenses of enterprises of restaurant business, aimed on the achievement of objectives of the internal audit of expenses, was supplemented by the feature of the division of expenses of operational activities based on the possibility to stimulate growth of revenue from sale of homemade products and purchased goods. The structural and logical scheme of formation of accounting and analytical background of the internal audit of expenses in chains of enterprises of restaurant business was developed. The algorithm of application of the concept of materiality was introduced and factors influencing audit risks during conduction of the internal audit of expenses were systemized. There was developed the system of the internal audit of chains of enterprises of restaurant business. The model of the process of the internal audit of expenses in chains of enterprises of restaurant business was developed. The methodology to calculate the integral indicator of effectiveness to manage expenses was expounded. There was introduced the systematization of indicators to assess electiveness of the internal audit of expenses in chains of enterprises of restaurant business.