GAP ANALYSIS IN THE INTERNAL AUDIT SYSTEM OF PHARMACEUTICAL ORGANIZATIONS

In a highly competitive environment, with strict government regulation of pharmaceutical activities and significant financial risks, pharmacy organizations need an effective internal control system. Internal audit is a key tool for ensuring the safety of assets, compliance with licensing requirements, and improving the quality of pharmaceutical care. The purpose of this study was to identify systemic problems in the internal audit of pharmacy organizations and develop strategies to address them. The study used a questionnaire survey, which involved 66 pharmaceutical professionals from the Belgorod region. The study used a method for analyzing the satisfaction of pharmaceutical specialists with internal audit issues in their companies using the factorial method. The methodology consists of six stages: development of a questionnaire for pharmaceutical specialists; questionnaires; assignment of a coefficient to each qualitative criterion of satisfaction assessment; calculation of the satisfaction index for each factor; ranking of factors by level of satisfaction; analysis of factors and taking measures to optimize the conduct of internal audits in JSC. Each qualitative criterion of satisfaction assessment is assigned a coefficient: absolutely agree (+1.0); agree (+0.5); find it difficult to answer (0.0); disagree (-0.5); absolutely disagree (-1.0). Gap Analysis was used in the research process. Based on the analysis, it was found that, despite the declared commitment of the company to providing the population with high-quality and safe medicines (Iud = 0.86), the actual organization of internal audit is often characterized by a formal approach, a low level of documentation (Iud = 0.21), delayed resolution of non-conformities (Iud = 0.40), and poor communication with staff (Iud = 0.33–0.44), indicating a gap between the declared goals and the actual activities of the company within the quality management system.