IMPROVEMENT OF ACCOUNTING AND ANALYTICAL SUPPORT AND AUDIT OF PAYMENT SETTLEMENT AT LLC «VALIDUS SPETSAVTO» IN THE CONDITIONS OF DIGITIZATION AND ESG

Abstract

The article substantiates the directions for improving accounting and analytical support and auditing of payroll calculations at Validus Specauto LLC in the context of digitalization of business processes and strengthening ESG requirements. It has been proven that accounting, analysis and audit of payroll calculations simultaneously perform fiscally regulated (correctness of accruals, deductions and reporting) and managerially analytical (assessment of the efficiency of using labor resources, planning of the payroll fund, monitoring of risks and social indicators) functions. Taking into account the current regulatory and legal requirements of Ukraine in the field of labor remuneration, taxation, audit, electronic document management, and personal data protection, an approach to building an integrated digital environment based on the BAF ERP ERP system with synchronization of electronic reporting and payment services is proposed. Specific problems of the enterprise are identified: the lack of an institutionalized internal audit function responsible for the independent assessment of salary transactions and control procedures, as well as the insufficient development of the bonus (variable) component of remuneration. This limits the possibilities for staff motivation and transparent compensation management. In the context of European integration and the implementation of the CSRD and the application of the ESRS, it is justified that payroll data is a key information base for social disclosures (in particular ESRS S1) and for internal audit procedures focused on compliance and integrity risks. The integration of ESG into the salary circuit of Validus Specauto LLC should be based not on "parallel" accounting, but on the expansion of analytical features within the ERP, which ensures the formation of social and management indicators on the same evidence base that is used for accruals to the company's employees. The authors found that in the digital environment, the center of risk shifts from errors caused by the human factor in calculations to the quality of regulatory information (master data) and the correctness of system settings: classifiers of types of accruals and deductions, rules for applying rates and restrictions, relationships between personnel events and types of payments, parameters for calculating vacation pay and compensation, as well as analytical sections for allocating costs to responsibility centers.In this regard, the feasibility of formalizing the provisions of accounting policies and internal regulations on labor remuneration in the form of managed ERP settings with the definition of persons responsible for directories, regulations for making changes, and mandatory logging of adjustments is substantiated.