The practice of using methodological tools of the process approach in determining the effectiveness of business processes in order to organize internal control

Abstract

Importance: оne of the ways to determine the efficiency of business processes in organizing internal control is to use the methodological tools of the process approach, which ensures a decrease in formal approvals and procedures, creation of a unified information base, reduction of attracted resources. Purpose: to develop the procedure for applying the methodological tools of the process approach in economic entities when organizing internal control of business processes. Research design: to achieve the stated goal in terms of determining the efficiency of business processes and organizing internal control, modern methods of the methodological tools of the process approach are considered, which ensure making informed economic decisions on the development of business processes, in particular, rapid analysis, benchmarking, redesign, engineering, reengineering. Based on the basic approaches to the development of business processes in the studied organization, adjustments in business process management are considered. Results: based on the research results, organizations are recommended areas for improving business processes in order to organize internal control. Increasing the autonomy of the execution of primary and auxiliary business processes will expand the powers of responsible executors, reduce the number of approvals and procedures. The creation of a single information base, including the order of actions of employees for the organization of auxiliary business processes, will ensure the maintenance of the main activity of the economic entity. Reducing the duration and number of resources involved will increase the productivity and effectiveness of business processes.