Audit of business security in the practice of use by business entities

In modern economic realities, when the uncertainty factor has a prevailing impact on the development of a company, an effective security system is necessary for the sustainable competitiveness of a business unit. The reliability of its functioning is confirmed during the audit of business security. The article identifies this type of agreed procedures as part of audit services. For adequate information support of this type of audit services, it is recommended to use information from past periods, as well as forward-looking estimates regarding future events.