In-process inspection as part of the management system of a corporate organisation
Abstract
Subject. At present, Russian and foreign researchers pay a lot of attention to the imperfections in the corporate culture of Russian organisations. During the study of the development of the corporate culture, it was proved that there is a need in developing additional measures to ensure the independence of internal auditors and increase their interest in maximum results achieved by the corporate organisation, as well as the need to single out in-process inspection of business processes within the internal audit of the corporation. The aspects distinguished by the authors prove the importance of the research.
Objectives. To develop theoretical foundations of in-process inspection which allows solving applied problems related to achieving the security and financial stability of corporate organisations.
Methods. To achieve the goals, the authors used the methods of modelling, comparison, information systematisation which allowed generalising the theoretical and organisational aspects of the in-process inspection of the corporation’s activities.
Results. The definition of the in-process inspection of the corporation’s activities was specified, as well as its subject, goals, and related tasks. The subjects and objects of the in-process inspection as well as its principles were determined. The necessity of introducing tools for the in-process inspection as an important element of the management system of a corporate organisation was justified.
Conclusions. The proposed approach to the organisation of the in-process inspection can be applied by corporate organisations of various types of economic activity, which will allow considerably reducing production risks.
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