КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ БИЗНЕС МОДЕЛЕЙ ВО ВНУТРЕННЕМ АУДИТЕ И ИХ ТИПОЛОГИЯ

Цель исследования: определение сущности и видов бизнес-моделей во внутреннем аудите и выявление ее основных элементов.

Методология: для достижения цели исследования применялись общенаучные методы: метод контент-анализа позволил выявить основные научные направления, связанные с исследованием типологии эффективности внутреннего аудита; метод системного подхода помог выявить и построить основные типы бизнес-моделей эффективности внутреннего аудита; структурно-функциональный метод помог структурировать информацию в бизнес-модели и установить связи между ее элементами в соответствии с функциями; метод графической интерпретации позволил наглядно представить разработанные бизнес-модели на основе полученной информации.

Оригинальность / ценность исследования: Вкладом данной эмпирической работы является раскрытие информации разных бизнес моделей в сфере внутреннего аудита основанная на последних научных статьях за период с 2019-2021 JSTOR (https://www.jstor.org/), EBSCHOST (https://search.ebscohost.com/), Oxford Scholarship Online (https://academic.oup.com/), а также их графическая визуализация.

Результаты: в статье раскрываются концептуальные подходы к сущности бизнес-моделей служб внутреннего аудита.

Определены основные компоненты модели эффективности внутреннего аудита. Разработаны и графически представлены основные типы моделей внутреннего аудита, используемые компаниями. Это «кастомизированная» модель, «аутсорсинговая» модель и «инсорсинговая» модель. Результаты исследования позволили углубить теорию внутреннего аудита, расширить концептуальную типологию бизнес-моделей во внутреннем аудите.

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