Fedorenko O. Audit of the effectiveness of network retailers

To build a comprehensive system of information support for the audit of the activity of network retailers, a balanced system of indicators for the analysis of the activity of a network retailer was developed and tested, which is built according to a set of vectors that determine the effectiveness of the activity of a network retailer (strategic, financial, customer, business processes, development, and improvement) and is characterized by an extensive system of financial and non-financial indicators. The work provides the basics of the formation and implementation of the transparency of the audit results, which allows for ensuring trust in its conclusions of various categories of information users. To ensure the comprehensiveness and objectivity of the audit of the effectiveness of network retail activities, the system of indicators of the effectiveness of network retail activities has been singled out and grouped. The work proposes an improved methodology for a complex comparative analysis of the activities of business entities, in particular network retailers, in terms of modifying the methods of the sum of places and the distance from the standard, which allows for a comprehensive assessment of the effectiveness of the activities of network retailers using indicators that have different units of measurement, as well as different "directionality" (an increase in the value of the indicator either positively or negatively characterizes the research object). The urgent need for the effective activity of network retailers is to introduce an effective security system into the business process. The best (most justified) way to obtain effective recommendations and proposals for the formation and implementation of a security system, as practice shows, is to conduct an efficiency audit, which is a guaranteed impartial check and assessment of the network retailer's activities.