The article deals with the approach of inner control of business processes "from purchase to payment" that allows one to monitor the dynamics and factual achievement of set targets. The article gives the description of the interaction of the internal audit object and business processes "from purchase to payment". It suggests the scheme of conducting an electronic poll procedure represented in the form of a context diagram constructed by means of such methodology of functional modeling as IDEF0. The recommended approach allows one to make an overall analysis of the state of an audited object (process) and the results of its functioning; to reveal problems and reasons of failures as well as to work out the peculiar measures aimed to improve the functioning of not only the given process but the process of an internal audit as well. Key words-Internal audit, business process, control, efficiency of an internal audit, business, sustainable development.I.

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Purpose: 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.

Various authors’ views on concepts for risk and uncertainty as economic activity’s integral part are investigated in this paper; an attempt to reveal and put in order various ideas for interrelation of risk and uncertainty concepts both in economic activity in general, and in project management in particular has been accomplished.

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