AUDIT ASSESSMENT OF THE INTERNAL CONTROL SYSTEM OF ENTERPRISES IN THE AIRCRAFT MANUFACTURING INDUSTRY

Abstract

This article examines the theoretical and methodological aspects of auditing internal control systems (ICS) in aircraft manufacturing and substantiates its strategic importance regarding safety, quality, and financial transparency. The role of the ICS as a key element of risk management, ensuring the reliability of financial reporting and supporting the stability of aircraft manufacturing enterprises, is analyzed. The study argues that independent auditing is an effective tool for increasing trust among investors, state bodies, and international partners.
The paper provides a comprehensive analysis of the audit assessment objects for ICS components and defines efficiency criteria, considering production specifics and regulatory requirements. A step-by-step methodology for assessing the ICS is proposed, involving risk area identification, documentary evidence analysis, power distribution verification, and control procedure testing. It is demonstrated that proper audit organization allows for the timely identification of deficiencies in production, technological, and financial processes, while ensuring compliance with aviation regulators and international standards.
Particular attention is paid to industry-specific features, including high scientific intensity, long production cycles, innovative developments, and rigorous certification requirements. The feasibility of applying a risk-based approach when planning and conducting audits is justified, ensuring that procedures are concentrated on the most critical activity areas. The results contribute to improving the reliability and efficiency of management systems within the aviation sector.