Assessment of Financial Stability and Independence in the Audit of Management Effectiveness
( Pp. 212-217)

A task. Any of the companies always strives to independently find ways to improve the efficiency of management based on the specifics of their activities, the established organizational structure of management, economic performance, available resources and much more, but management cannot be fully effective without its regular assessment and the availability of timely adjustment opportunities. It is evaluation and control that is becoming an increasingly popular service offered by audit organizations, and for this purpose, the article suggests tools for verifying the effectiveness of management and assessing the financial stability and independence of the company, which can be carried out as part of the audit of management effectiveness. Model. The article presents the procedure for conducting an audit of management effectiveness, within which the control of the financial stability and independence of the company is highlighted in a separate position, possible typical violations identified during their implementation are proposed and questions are drawn up for the purposefulness of the audit process and the definition of its areas. Conclusions. The direction studied in the article is an important line in the company's activities due to the fact that all the processes of its functioning are not possible without timely and prompt intervention. At the same time, this area of audit has not been fully investigated and presented for practical application. The measures proposed in the article will improve the procedure for conducting an audit of the effectiveness of management, as well as systematize the issues of using the methodology of checking this direction in order to strengthen the results achieved, and, undoubtedly, for preventive purposes in the organization's activities. Practical significance. The practical significance of the article lies in the fact that the conclusions obtained and the proposed elements of the methodology for auditing the effectiveness of management, and, in particular, monitoring the financial stability and independence of the company, are the core for developing optimal management positions of the company and creating preventive measures against the inadmissibility of detected violations. Originality. The uniqueness of this article is due to the fact that both in legislative acts and in the scientific literature little attention is paid to the key aspects of the methodology of both the audit of financial stability and independence of the company and the audit of the effectiveness of management in general.

Liudmila V.K., Perepechkina E.G., (2022), ASSESSMENT OF FINANCIAL STABILITY AND INDEPENDENCE IN THE AUDIT OF MANAGEMENT EFFECTIVENESS. Economic Problems and Legal Practice, 1 => 212-217.

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control, audit, financial stability, financial independence, stability of the financial system, management effectiveness, preventive measures, checklist, audit stages, typical violations.