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The purpose of this scientific article is to find a complex solution of the implementation the security audit at the enterprise by developing theoretical and practical recommendations based on the principles of socially oriented economy. It should be focused on the information provision for the system of economic security of the enterprise. This scientific article deals with the creation of security audit at the enterprise. The authors considered the basic principles of the theory of economic security of the enterprise and researched its evolution. An analysis of the current state of the fight against offenses in the economic sphere was carried out. The prospects for implementing of the security audit were determined. Theoretical and practical elaborations in this field that have been used effectively in conditions of the market relations, combined with legal and socio-technological features of Ukraine may open new opportunities for the searching of more perfect models of security audit at the enterprises. Methodological basis of the research are scientific and empirical methods of investigation of the security audit based on the use of accounting and analytical technologies. Such methods as analysis, synthesis, comparison, historical, dialectical and statistics have been used for the exploring of this complex process. The authors provided the statistical data, which confirms not effective way of working of law-enforcement agencies related to the crimes in economic sphere. This may threaten the economic security of our state. On the basis of the study, relevant conclusions and generalizations were made. The security audit will help to identify and minimize commercial, financial and other risks in the management of the enterprise in a timely manner. This article justifies the necessity of implementing of the security audit, as an independent expert (auditor) who performs the audit of production, financial and economic activities. There were determined the main components of conceptual model of security audit at the enterprise. It should include the following elements: the purpose of the audit, methods of audit, its object and subject, assessment of the integrated security systems and subsystems of the enterprise; a mechanism to identify threats in the security audit and quality control of it.

Security audit as an efficient component for development of the enterprise