INTERNAL AUDIT PROCESSES IN LIGHT INDUSTRY ENTERPRISES AND PROSPECTS FOR IMPROVING THEIR EFFECTIVENESS

Abstract

This thesis examines the role of information and software support in organizing internal audit processes in light industry enterprises. The study focuses on the use of analytical procedures, materiality assessment, audit automation tools and econometric forecasting for textile and sewing-knitting enterprises. Based on international experience and enterprise-level financial indicators, the paper substantiates the need to move from a traditional audit model to a risk-oriented digital audit model. The thesis argues that the practical application of SoftExpert Audit, Audit Sampling, Excel, Stata and EViews can reduce audit time, increase the reliability of audit evidence and improve the quality of managerial decisions.