ECONOMIC EXPERTISE AS A INSTRUMENT OF ENTERPRISE’S INTEGRATED CONTROLLING SYSTEM

Abstract

The article continues a series of author's studies on the formation of theoretical, methodological and organizational aspects of the functioning of the expert economic subsystem in the contours of the total controlling system of vertically integrated companies for a significant expansion of the scope of economic expertise in the activities of enterprises without restrictions by the needs of forensic authorities. In particular, the problematic plane of managerial decisions related to the bankruptcy of enterprises in the energy sector of the country's economy is contructed, incl. and the aspects of the application of economic expertise as an effective tool for an integrated controlling system in addressing these issues are identified. The perception of the general scheme of the organization of carrying out of examination of competitiveness of the enterprise, incl. and on the implementation of foreign economic activity, by detailing approaches to one of the information sources of such a study - an audit report on the acceptance by the auditor of the task of implementing agreed procedures for assessing the financial condition of an enterprise at the stage of recognizing it bankrupt, sanitation or liquidation of the enterprise, which can act as one of the actual prerequisites conducting economic and expert research.