Annotation

The article is devoted to argumentation of the theoretical fundamentals and development of the scientific-methodic approaches to introduction of audit as an effective instrument of inspection and assessment of the social responsibility of business. The authors consider specific aspects of organization and methods of the social responsibility audit. The research gives definition of the key characteristics and distinguishes the notions of “social audit” and “social responsibility audit”.

It is determined that the concept of social audit is viewed through the prism of social responsibility of modern business. The research argues that the objects of the corporate social responsibility audit include corporate assets, liabilities and costs, related with the impact of the enterprise operational activity on the society, environment, level of the production process safety, keeping to the social guaranties and national social standards. At the corporative level, the subject of the social responsibility audit includes a complex of methods and measures in the field of costs for the employees’ welfare, as well as in terms of performance of the ecological and social functions of business.

The work presents a model of the general construction of the corporate social responsibility audit with specification of information sources. The information sources include reporting forms (financial, statistical, taxation), registers of the analytical and synthetic accounting, a complex of primary documents, which approve appearance of certain kinds of expenditures or liabilities of the business entity concerning social responsibility. The authors describe the procedure of planning of the audit control and completion of the auditor working documents. The work confirms importance of the audit evidences according to the results of the social responsibility audit.

The research outlines the tasks of the social responsibility audit, particularly detection of the degree of staff loyalty concerning the top management; evaluation of the level of the staff awareness about the current situation and prospects of the business development; estimation of the quality of social conditions at the enterprise; specification of the factors, influencing the employee turnover. To perform the set tasks, the work proposes a list and classification of the estimation parameters and indicators of their level.