Basic principles of sustainability audit for an industrial enterprise

The choice and justification of principles determines the general understanding of the fundamentals of the audit of the sustainability of the functioning and safety of an industrial enterprise. The principles are the leading criteria and the basis that allows for the correct interpretation and understanding of the audit results, and the adoption of adequate decisions on corrective actions to improve the sustainability of the functioning of an industrial facility. For the modern organization and implementation of the audit procedure, several groups of principles that constitute the elements of the system are of utmost importance. The article will explore such groups as the system-forming principles of the audit, the principles of making a decision on the audit, the principles of the quality and reliability of the audit, and the principles of the accessibility of the audit results. Taking these elements into account in the audit system will allow you to review critical objects during the audit process, identify inconsistencies in the work of departments and the organization of processes, determine an appropriate set of corrective measures, and take into account the positions of all parties.

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Publication Details

Journal
Journal of Monetary Economics and Management
Published
2026-08-14
DOI
https://doi.org/10.26118/2782-4586-2026-82-86
Primary Topic
Agricultural and Financial Auditing
Type
article
Field-Weighted Citation Impact
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article

Basic principles of sustainability audit for an industrial enterprise

Mikhail Mishnin, Elena Mishnina
Journal of Monetary Economics and Management
Agricultural and Financial Auditing
article

Basic principles of sustainability audit for an industrial enterprise

Mikhail Mishnin, Elena Mishnina
article en

Abstract

The choice and justification of principles determines the general understanding of the fundamentals of the audit of the sustainability of the functioning and safety of an industrial enterprise. The principles are the leading criteria and the basis that allows for the correct interpretation and understanding of the audit results, and the adoption of adequate decisions on corrective actions to improve the sustainability of the functioning of an industrial facility. For the modern organization and implementation of the audit procedure, several groups of principles that constitute the elements of the system are of utmost importance. The article will explore such groups as the system-forming principles of the audit, the principles of making a decision on the audit, the principles of the quality and reliability of the audit, and the principles of the accessibility of the audit results. Taking these elements into account in the audit system will allow you to review critical objects during the audit process, identify inconsistencies in the work of departments and the organization of processes, determine an appropriate set of corrective measures, and take into account the positions of all parties.

Journal of Monetary Economics and Management
Ryazan State University (RU), Academy of Law Management of the Federal Penal Service of Russia (RU)
Industry, innovation and infrastructure
Openalex Percentile: Top 4%
Agricultural and Financial Auditing
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Basic principles of sustainability audit for an industrial enterprise — Mikhail Mishnin, Elena Mishnina · Journal of Monetary Economics and Management (2026) | TGRS Research Map | TGRS