This article examines the theoretical and methodological issues of developing a system of indicators for assessing the efficiency of audit services at different levels of management. A system of indicators for evaluating the efficiency of audit services at various levels of management is proposed, including the macro level, meso level, micro level, and the level of a specific audit engagement

The article analyses the factors affecting the effectiveness of internal audit in budget (public-sector) organizations and the related systemic problems. It examines the influence of the internal audit unit’s independence, competence and institutional status, the impact of the internal control environment, financial management quality and data reliability on the audit, and the weak points in action-plan implementation, monitoring and feedback. The empirical basis is the list of the most frequent violations by audit organizations published by the Ministry of Economy and Finance and the results of the Ministry’s evaluation of the internal audit services of five ministries in the first half of 2025. The analysis shows that, although institutional factors such as independence, resources and competence score high (87–95%), risk-based planning (47.8%) and action-plan implementation (62.6%) score low and constitute the systemic weak point of effectiveness. The article concludes with practical recommendations to improve effectiveness

This article explains the impossibility of compiling a uniform income register for tourism and hotel operators across all activities and services. This is due to the different procedures for recording income received from each activity or service, the need to support it with documents of varying content, the provision of certain services, such as tourism services, in foreign currency, and the need to systematize other information

This confirmation work looks at the groundbreaking effect of Man-made reasoning (artificial intelligence) on the lodging business, zeroing in on how AIimproves administration quality, functional productivity, and visitor fulfillment. The review is organized into five parts, each adding to an extensive comprehension of artificial intelligence's job in cordiality.

The presentation gives a verifiable setting to innovation in the lodging business, featuring the shift towards artificial intelligence. It frames the review's goals: looking at AI applications in lodgings, dissecting their effect on visitor fulfillment and functional proficiency, and recognizing difficulties and open doors. The meaning of this study lies in its capability to assist inn administrators with remaining serious and creative in a quickly developing business sector.

The writing audit investigates different artificial intelligence advances utilized in lodgings, for example, chatbots, menial helpers, mechanical attendants, prescient upkeep frameworks, and AI fueled income the board. It talks about the advantages of Artificial intelligence, including upgraded visitor encounters, worked on functional effectiveness, and enhanced income. It likewise addresses difficulties like information security concerns, framework dependability, and keeping a human touch.

The techniques section subtleties the blended strategies research configuration, consolidating subjective meetings with industry experts and quantitative studies of lodging visitors. It additionally incorporates contextual investigations of inns that have executed AI advances. The section makes sense of the member choice cycle, information assortment strategies, and scientific procedures used to guarantee thorough and dependable examination