THEORETICAL AND PRACTICAL ASPECTS OF AUDITING FINANCIAL RESULTS FROM THE PROVISION OF MARKETING SERVICES IN SOCIAL MEDIA

The article considers theoretical and practical aspects of auditing financial results from the provision of marketing services in social media. The main purpose and objectives of the audit in this segment are defined, and the regulatory framework governing the audit process for social media services is outlined. The sources of information for the audit are allocated: documents regulating the accounting of financial results, primary documentation, accounting registers, as well as financial, tax and non-financial statements reflecting the results of activities in the field of social media marketing services (SMM). The article analyses specific approaches to audit of financial results of marketing services in social networks, as well as stages of audit, such as organisational, preparatory, main (technological) and final. The author proposes an algorithm for planning an audit taking into account the specifics of marketing activities in social networks and identifies approaches to developing an audit programme. The possible errors typical for this type of activity that may be identified during the audit are highlighted separately, and the format of the final report with the results of the audit of financial results in the field of marketing services in social networks is presented. The audit of financial results from the provision of marketing services in social networks is an integral part of the strategic management process. By analyzing these indicators, agencies can provide recommendations to clients to optimize marketing spend, increase ROI, and identify new opportunities for business development. Also, the audit allows you to see which campaigns were the most successful, which allows you to direct resources to the most promising strategies. Prospects for the development of the audit of financial results in the conditions of the digital economy include the integration of the latest technologies for more effective management of the audit process, which allows to increase the accuracy and speed of analysis of financial results. These trends will contribute to the growing level of trust in financial reporting and ensure greater efficiency in the use of resources in the field of marketing services provided through social networks. Thus, the audit of financial results becomes an important component of financial transparency management in business in the conditions of digital transformation.