ASSESSMENT OF BUSINESS PROCESSES “FROM PURCHASE TO PAYMENT” IN THE SYSTEM OF AN INTERNAL AUDITRegina Vildanovna Nagumanova1*, Aigyl Ilshatovna Sabirova2, Nadezhda Georgievna Titova31Candidate of Economic Sciences, Associate Professor, Kazan Federal University, Institute of Management, Economics and Finance, Kazan, 420008, Russia, 2Senior Lecturer, Kazan Federal University, Institute of Management, Economics and Finance, Kazan, 420008, Russia, 3Candidate of Economic Sciences, Associate Professor, The Russian Presidential Academy of National Economy and Public Administration, Moscow, 119571, Russia.Email: 1*nagumanova22@yandex.ru, 2aigylkinyes@mail.ru, 3ng.titova@mail.ruArticle History: Received on 27th September 2019, Revised on 30th October 2019, Published on 19th November 2019AbstractPurpose: The article suggests an approach to the assessment of the efficiency of work with suppliers. It allows monitoring the dynamics and factual achievement of set targets. Within the framework of an internal audit of business processes “from purchase to payment” we suggest the system of assessment of suppliers which includes indicators that fairly reflect the work of suppliers of material resources.Methodology: This is analytical-logical research that has been done through content analysis and documentary and library research.Result: Record of any changes, knowledge of complete and reliable information, well-timed assessment of suppliers’ work and control will allow to decrease expenses connected with the stoppage of the production process and to increase the activity efficiency of joint-stock company “HR”. Expert surveys carried out among the top specialists and management of the company proved the validity and acceptability of the given approach to an internal audit of business processes “from purchase to payment”. This system is developed using the method of expert assessment by means of a survey. The article represents a specification of the order of calculation of the coefficients of the significance of indicators – criteria of the assessment of suppliers. Applications: This research can be used for universities, teachers, and students.Novelty/Originality: In this research, the model of business processes “from purchase to payment” in the system of an internal audit is presented in a comprehensive and complete manner.Keywords: Internal audit, business process, control, efficiency of internal audit, business, sustainable development, assessment, audit, Liability Company.INTRODUCTIONNowadays there is no standard decision on how to create the system of internal audit indicators of business processes “from purchase to payment”, the efficiency and useful results of basic methods of an internal audit. However, it is possible to focus on the factors that may serve as the basis for creation of an assessment system. Among them are (Sadiq, Governatori, Namiri, 2007; Orriens, Heuvel, Papazoglou, 2008; Iida, Denker, Talcott, 2009; Dirgahayu, Quartel, Van Sinderen, 2008; Hao, Ding, 2012):-Straight quantity effect from the activity of an Internal Audit Service, i.e. quality of the revealed violations, the amount of violations, amounts recovered from delinquents and etc.;-Indirect quantity effect from the activity of an Internal Audit Service that implies the decrease in value of an internal audit and consulting services;-The effect of the preventive measures recommended by the members of an Internal Audit Service;-The effect that deals with the rise of relevance of managerial decisions made due to the results of a test audit carried out by the Internal Audit Service.Within the frameworks of an internal audit of business processes “from purchase to payment” the indicators showing the efficiency of work with suppliers may play the role of such an assessment criterion (Komoto, Futatsugi, Yoshioka, 2016; Andersson, Bider, Perjons, 2004; Ismagilov Khasanova, 2016; Espahbodi, Espahbodi, 2019; Wang, Li, 2011).The assessment carried out by the Internal Audit Service may be based on a number of different indicators. Among them are:-Correlation of expenses on the Internal Audit Service and the real advantages of its work;-Activity courses of the Internal Audit Service;-Status of the Internal Audit Service within the company;-Professional level and the development of personnel of the Internal Audit Service;-Projects of the Internal Audit Service;-The methodology applied for an internal audit;-Technologies applied for an internal audit.The Head of the Internal Audit Service defines a specific list and figure values in accordance with the top management of the company. In order to carry out the analysis of the Internal Audit Service activity top management rests upon consolidated figures, and Heads of other units and services of the company analyze detailed figures. An additional point to this is that the system of indicators has to provide the assessment of the Internal Audit Service activity and the contribution of every particular employee to the activity indicators of the company in general as well as to its separate business units and separate business processes. METHODSThis is analytical-logical research that has been done through content analysis and documentary and library research.RESULTS AND ITS DISCUSSIONIn a joint-stock company “HR” the systems of an internal audit and control are integrated into all business units. In such conditions in order to assess the efficiency of the methodology of an internal audit of business processes “from purchase to payment,” they use such important indicators as the one showing the efficiency of work with suppliers.In the given system the emphasis is put on the maintenance of the stock of materials and components necessary for production. As it was mentioned above the usage of this system is viable when the producer doesn’t have the exact information about the required terms of production and the amount of product in a short production cycle. In this case in a joint-stock company “HR” there is a large assortment of production which is produced in advance and stored in a warehouse for semi-products, details, and instruments.When the orders are received the final assembly is carried out from warehouses of unfinished goods and delivered to clients.Auditors in the company do not use the strictly regulated methodology for the accounting of suppliers. Within the frameworks of an internal audit of the business process “from purchase to payment” there is a system to assess suppliers which includes indicators that fairly reflect the work of suppliers of material resources. The given system is worked out using the method of expert assessment by means of a survey. Five experts were involved (three employees of joint-stock company “HR” who deal with management of material resources and two independent). Among them are:Specialist in purchasing department of a production and commercial center of joint-stock company “HR”;The chief engineer of joint-stock company “HR”;Forwarding agent of joint-stock company “HR”;Purchasing manager of limited liability company “STR”;Commercial director of limited liability company “System installation center”.Limited liability companies “STR” and “System installation center” are the business partners of joint-stock company “HR” since 2013 and experienced enough in the delivery of components.Table 1: Supplier assessment survey data of joint-stock company “HR”IndicatorsSpecialist of purchasingChief engineerForwarding agentPurchasing managerCommercial director1. Efficiency of deliveries ****2. Price****3. System of payment**4. Quality of components *****5. OtherSuppliers’ economic capacityAssessment of quality of business cooperationAccording to the set of criteria of supplier assessment six necessary criteria have been identified by the experts. The quality of components was noted by all experts; the price was noted by four out of five as well as the efficiency of delivery in the case of unscheduled requests. Among other criteria were the system of payment, suppliers’ economic capacity and assessment of quality of business cooperation.The next step is to identify the significance of indicators. The significance of indicators is determined by the survey method. The survey includes six quantitative indicators mentioned above. It was suggested to rank these groups according to the significance of the impact on the assessment of suppliers. The survey data is shown in table 2.Table 2: Survey data to determine the significance of indicatorsName of indicatorExpert assessmentsSum of ranks (Rj )123451. Efficiency of delivery32333142. Price1321293. System of payment56544244. Quality of components2112175.Suppliers’ economic capacity45665266. Assessment of quality of business cooperation6445625Total: Rj105Further, it is necessary to calculate the coefficients of indicators’ significance, the criteria of suppliers’ assessment. The significance of indicators must meet the following requirements:The most significant criterion must have the highest value;The sum of coefficients of significance must be 1.That is why in order to meet the requirements Кin is calculated using the following formula: (1)Where Rj – the sum of rank values of each criterion;Rj – the total sum of all rank values for all indicators.As a result of processing the received data within the frameworks of an internal audit of business processes “from purchase to payment,” we developed and suggest the following system of assessment of the suppliers of joint-stock company “HR”, represented in table 3. Table 3: System of assessment of the suppliers of joint-stock company “HR”№IndicatorsCoefficient of significanceInterval of valuesCriteria for indicator calculation1Quality of components0,1870-11 - availability of quality certificate, certificates of various competitions and exhibitions;0 - the absence of a certificate2Price0,1830-11 – the lowest price on the market ( 2% price increase - decrease by 0.1 points)3Efficiency of delivery in the case of unscheduled request0,1730-0,90,9 – delivery time less than 10 days;0,45 – from 10 days to 1 month;0 – more than 1 month.4System of payment0,1540-0,80,8 – delay in payment for a period of more than 3 months;0,6 – delay in payment for a period of 1 to 3 months;0,45 – delay in payment for a period of 7 days to 1 month.;0,3 – delay in payment for up to 7 days;0,15 – 50% prepayment, 50% within 7 days;0 – 100% prepayment.5Assessment of quality of business cooperation0,1520-0,80,8 – cooperation more than 3 years;0,35 – cooperation less than 3 years;0 – no contracts.6 Suppliers’ economic capacity0,1510-0,80,8 – the share of supply in production less than 15%;0,5 – the share of supply from 15 to 40%.;0,25 – the share of supply from 40 to 60%;0 – the share of supply of more than 60%According to this methodology, the interval of indicators’ values is set corresponding to the coefficient of significance. The value in the range from 0 to 1 takes the indicator with the highest value. The upper bounds of the remaining intervals are calculated as the ratio of the coefficients of significance to the highest value. For instance, in our case the criterion of product quality has got the highest coefficient of significance that is 0,187. Therefore, the quantitative indicator for this criterion takes the value from 0 to 1. The significance coefficient of delivery efficiency is 0,173. The indicator of this criterion changes in the range from 0 to 0.9 (0,173/0,187=0,9). Thus, within the frameworks of an internal audit of business processes “from purchase to payment” the process of work with suppliers is considered to be unbroken. Record of any changes, knowledge of complete and reliable information, well-timed assessment of suppliers’ work and control will allow to decrease expenses connected with the stoppage of the production process and to increase the activity efficiency of joint-stock company “HR”.Expert surveys carried out among the top specialists and management of the company proved the validity and acceptability of the given approach to an internal audit of business processes “from purchase to payment”.CONCLUSIONWhen assessing an internal audit of business processes “from purchase to payment” first of all it is necessary to consider its capability to achieve the planned results. For practical implementation of the methodology of an internal audit of business processes “from purchase to payment,” it is necessary to assess the results of work of the whole chain of business processes. The task is to determine how successful and efficient the process “Internal audit of business processes “from purchase to payment” is. Possible indicators, measurement methods and sources of information necessary for the analysis are shown in table 4. Table 4: Efficiency indicators of the process “Internal audit of business processes “from purchase to payment”IndicatorSource of informationMeasurement methodThe reduction in the number of repeated non-compliances according to the audit results Protocols and reportsThe previous and reporting periods are comparedThe absence of cases of untimely execution of corrective actionsProtocols and reportsThe planned and actual dates of corrective actions are comparedThe efficiency of proposals for improving, made by the auditorsReportsA survey of heads of departments (processes). Expert assessment of the result achieved by means of implementation of recommendations for improvementFor the process of "Internal audit of business processes “from purchase to payment”, as well as for another process, the owner develops indicators for the assessment of efficiency. After that, numerical values are set for each indicator. The actual values of indicators are defined and registered. Determination of the effectiveness of the process “Internal audit of business processes “from purchase to payment” allows assessing the functioning of the process, basing on the criteria approach and feedback.ACKNOWLEDGMENTThe work is performed according to the Russian Government Program of Competitive Growth of Kazan Federal University.REFERENCESSadiq, S., Governatori, G., Namiri, K. (2007). Modeling control objectives for business process compliance (2007) Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 4714 LNCS, pp. 149-164. https://doi.org/10.1007/978-3-540-75183-0_12Orriens, B., Heuvel, W.-J.V.-D., Papazoglou, M. (2008). On the risk management and auditing of SOA based business processes (2008) Communications in Computer and Information Science, 17 CCIS, pp. 124-138. https://doi.org/10.1007/978-3-540-88479-8_10Iida, S., Denker, G., Talcott, C. (2009). Document logic: Risk analysis of business processes through document authenticity (2009) Proceedings - IEEE International Enterprise Distributed Object Computing Workshop, EDOC, article № 5332014, pp. 54-63. https://doi.org/10.1109/EDOCW.2009.5332014Dirgahayu, T., Quartel, D., Van Sinderen, M. (2008). Transforming internal activities of business process models to service compositions (2008) 5th Int. Workshop Ubiquitous Comput. - IWUC 2008; 4th Int. Workshop Model-Driven Enterp. Inf. Sys. - MDEIS 2008; 3rd Int. Workshop Technol. Context-Aware Bus. Process Manage. - TCoB 2008; ICEIS 2008, pp. 52-63.Hao, S.L., Ding, Z.X. (2012). Design of internal control risk management system of coal mining enterprises based on systems engineering 2012) Advanced Materials Research, 424-425, pp. 890-893. https://doi.org/10.4028/www.scientific.net/AMR.424-425.890Komoto, T., Futatsugi, K., Yoshioka, N. (2016). Assessing business processes by checking transaction documents for inconsistency risks (2016) BMSD 2016 - Proceedings of the 6th International Symposium on Business Modeling and Software Design, pp. 39-45. https://doi.org/10.5220/0006222000390045Andersson, B., Bider, I., Perjons, E. (2004). Integration of business process support with knowledge management - A practical perspective (2004) Lecture Notes in Artificial Intelligence (Subseries of Lecture Notes in Computer Science), 3336, pp. 227-238. https://doi.org/10.1007/978-3-540-30545-3_22Ismagilov I.I., Khasanova S. F. (2016). Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms / I.I. Ismagilov, S. F.Khasanova // Academy of Strategic Management Journal, Volume 15, Special Issue, 2016. – P. 21-28Espahbodi, R., Espahbodi, H. (2019). The impact on stock prices of deferral and elimination of internal control audit requirement for small firms // Journal of Contemporary Accounting and Economics15(2), с. 158-166 – 2019. https://doi.org/10.1016/j.jcae.2019.04.002Wang, Y., Li, M. (2011). The role of internal audit in engineering project risk management // Procedia Engineering 24, с. 689-694 – 2011. https://doi.org/10.1016/j.proeng.2011.11.2719Nagumanova, R. V., Sabirova, A. I., & Titova, N. G. (2018). Efficiency of an internal audit of companies' business processes. Amazonia Investiga, 7(17), 306-318.Nagumanova, R. V., Naumova, N. A., Sabirova, A. I., & Titova, N. G. (2018, August). Sustainable development and optimization of internal control of business processes of companies. In International conference" Economy in the modern world"(ICEMW 2018). Atlantis Press. https://doi.org/10.2991/icemw-18.2018.71Nagumanova, R. V., Sabirova, A. I., & Titova, N. G. (2018). Efficiency of an internal audit of companies' business processes. Amazonia Investiga, 7(17), 306-318.Ojala, H., Niskanen, M., Collis, J., & Pajunen, K. (2014). Audit quality and decision-making in small companies. Managerial Auditing Journal, 29(9), 800-817. https://doi.org/10.1108/MAJ-08-2014-1063Seitz, J., & Stickel, E. (2001). Internet banking—an overview. In Electronic banking (pp. 67-77). Vieweg+ Teubner Verlag. https://doi.org/10.1007/978-3-322-86627-1_9Balog, R. (2008). Streamlined" Purchase to Payment" process.Faust, M. (1995). The Acquisitions Audit in the Automated Environment. The Acquisitions Librarian, 7(13-14), 191-207. https://doi.org/10.1300/J101v07n13_14Ryfors, S., & Andersson, S. (2001). Poor quality costs-a case study in VBS. rapport nr.: Masters Thesis, (2000).Wijesiriwardana, K. (2011). Internet Banking in Sri Lanka.Nzioka, B. M. (2013). The effect of online banking on cost efficiency in commercial banks in Kenya. Unpublished MBA thesis of University of Nairobi.Humanities & Social Sciences ReviewseISSN: 2395-6518, Vol 7, No 6, 2019, pp 182-186 https://doi.org/10.18510/hssr.2019.7635 PAGE \* MERGEFORMAT 182 |www.hssr.in © Nagumanova et al.iVBORw0KGgoAAAANSUhEUgAAAH0AAAB9CAYAAACPgGwlAAAAAXNSR0IArs4c6QAAAARnQU1BAACx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183GmgAAAAAAAKAOwAQACQAAAABxVAEACQAAA9wBAAADABwAAAAAAAUAAAAJAgAAAAAFAAAAAgEB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/9j/4AAQSkZJRgABAQEAlgCWAAD/2wBDABALDA4MChAODQ4SERATGCgaGBYWGDEjJR0oOjM9PDkz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0M8R4KGxGuEAAAAAAAAAAAAAAAAAAAAAPgADAP7/CQAGAAAAAAAAAAAAAAABAAAAAQAAAAAAAAAA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==KateGulbir22019-11-19T09:11:00Z2019-11-19T09:11:00Z2019-11-19T09:11:00ZNormal05296916924Microsoft Office Word014139falsefalse19854falsefalse12.0000