ROLE OF BUSINESS PROCESS EFFICIENCY AUDIT IN A COMMERCIAL ORGANIZATION
Currently, the activities of commercial organizations are based on business processes, consisting of interconnected procedures aimed at achieving the final result. The most important role in the management of business processes is played by the audit, which in general has a positive effect on the functioning and development of a commercial organization. The relevance of the study of the audit of the efficiency of business processes in a commercial organization, in the aspect of a modern market economy, is determined, first of all, by the active development of entrepreneurial activity, which creates great competition among domestic enterprises. In this regard, there is a need to improve the competitiveness of the organization, production and management activities. As a rule, in order to improve the performance of an enterprise, it is first necessary to conduct a research and assessment of production and management activities, which are carried out as part of an audit of the effectiveness of business processes. The role of an audit of the effectiveness of business processes is to identify deficiencies in the functioning of a commercial organization. This article discusses the concepts of “audit of business processes” and “audit of the effectiveness of business processes”, highlights the features of the audit of the effectiveness of business processes, and also determines their role and importance in the functioning of a modern enterprise. In addition, the article presents the main stages of the audit of the effectiveness of business processes, which are recommended to be followed by each organization when conducting an audit of the effectiveness of business processes