ANALYTICAL PROCEDURES IN AUDIT AS A FACTOR IN OPTIMIZING MANAGEMENT DECISIONS

Aigul Alibekova, Gulmira Tussibayeva, Ку Ли Чон

2025

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DOI 10.55871/2072-9847-2025-66-1-15-25
Data confidence 70 medium
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Abstract

The article examines the role of analytical procedures in audit as a key factor in optimizing management decisions. Analytical procedures are an effective tool for assessing the financial condition of an enterprise, identifying risks, anomalies, and potential misstatements in the financial statements. Their use helps to improve the accuracy of the audit, identify problem areas and optimize the audit process. In addition, the results of analytical procedures have a significant impact on management decisions, contributing to the improvement of financial policy, forecasting, optimization of business processes and increased transparency of accounting. Special attention is paid to the role of analytical procedures in strategic planning and control, which makes them an integral element of the corporate governance system. It has been revealed that analytical procedures make it possible to assess the financial condition of an organization, identify deviations and potential risks, and improve the effectiveness of an audit. Their results play a key role in developing management strategies, adjusting financial policies, and increasing accounting transparency. Special attention is paid to the impact of analytical procedures on identifying inefficient processes and forecasting financial indicators, which contributes to making informed and timely decisions. The authors conclude that it is necessary to integrate analytical procedures into the enterprise management process in order to increase its sustainability and competitiveness.