The Technological Instruments to Model the Internal Control System of Restaurant Enterprises

• Main Author: Kashperska Anastasiia I.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2019-08-01
• Series: Bìznes Inform
• Subjects: internal control; audit; automation; information technology; software products; algorithm
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2019-8_0-pages-143_149.pdf

The article is aimed at studying the current status of the information technology market in Ukraine and the features of existing software products for automation of internal control, as well as making proposals as to improving the methodology of implementing control when using technological modeling instruments. The most common software products designed for auditing and internal control are analyzed. It is determined that most of them do not cover all the tasks related to the internal control of activities of enterprises in the restaurant industry. It is defined that the operation of an automated internal control system should facilitate the performance of basic functions: estimation of significance of errors, monitoring, foresight and forecasting. It is substantiated that the main direction of automation of control of restaurant enterprises is to develop a clear sequence of inspections. An algorithm for the automated implementation of internal control is proposed, the application of which involves the creation and introduction of a separate module.