Methodological Aspects of Internal Control of Airline Operations

Report. The purpose of the study is to improve the methodology of internal control of airlines as representatives of cargo and passenger transportation. The tasks of developing and supplementing the tools of risk-oriented approach methodology in internal control are set and solved, in particular, the formation of indicators and the degree of risk for each risk situation of the business process is proposed as the basis of the audit methodology. The methodological basis of the research is the system and process approaches to the problem under study. In the course of the research, general scientific methods of logical analysis and synthesis, in particular, typology and generalization were used. Model. Based on the study of extensive empirical material, internal control techniques, their tools were investigated, which revealed the possibility of making adjustments, in terms of specific elements of the aviation industry, taking into account the peculiarities of airlines' activities. Conclusions. As a result, conclusions are made that the existing methods of internal control and risk-oriented direction in them, it is necessary to use risk assessment indicators and the specifics of airlines' activities. Despite the fact that airlines are large representatives of cargo and passenger transportation and their activities differ from many companies engaged in the same activities, the proposed elements can be extrapolated to other organizations. Practical significance. The practical significance of the results of the study lies in the fact that they can be directly applied in the real practice of airlines. Originality. The obtained conclusions on the basis of the proposed elements of internal control of airlines, in particular, the fixation of risks by business processes and subprocesses, and, on the basis of them, the formation of key indicators, the assessment of the degree of risks, will allow to develop optimal positions at the onset of a risk situation in the form of control procedures and oriented on measures to respond to them.