Modern trends in business process auditing
The article reveals the essence and current methods of auditing business processes of organizations. Using comparative analysis, the author summarizes the experience of conducting an audit of business processes, namely: the need for its implementation, the stages, as well as indicators for evaluating the effectiveness of the audit of the business process. The purpose of the article is to summarize scientific research in the field of actual problems of business process audit. The author concludes that there are a number of reasons for conducting an audit of a business process, and their structural transformation occurs over time. Benchmarking is used as one of the methods of auditing business processes. In addition, the author identifies a system of performance indicators for conducting an audit of the business process.