diff --git a/pkg/services/audit/taskmanager/listen.go b/pkg/services/audit/taskmanager/listen.go
new file mode 100644
index 000000000..f070a9946
--- /dev/null
+++ b/pkg/services/audit/taskmanager/listen.go
@@ -0,0 +1,52 @@
+package audittask
+
+import (
+	"context"
+
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit"
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit/auditor"
+	"go.uber.org/zap"
+)
+
+// Listen starts the process of processing tasks from the queue.
+//
+// The listener is terminated by context.
+func (m *Manager) Listen(ctx context.Context) {
+	m.log.Info("process routine",
+		zap.Uint32("queue capacity", m.queueCap),
+	)
+
+	m.ch = make(chan *audit.Task, m.queueCap)
+
+	for {
+		select {
+		case <-ctx.Done():
+			m.log.Warn("stop listener by context",
+				zap.String("error", ctx.Err().Error()),
+			)
+
+			return
+		case task, ok := <-m.ch:
+			if !ok {
+				m.log.Warn("queue channel is closed")
+				return
+			}
+
+			m.handleTask(task)
+		}
+	}
+}
+
+func (m *Manager) handleTask(task *audit.Task) {
+	if err := m.workerPool.Submit(func() {
+		m.generateContext(task).Execute()
+	}); err != nil {
+		// may be we should report it
+		m.log.Warn("could not submit audit task")
+	}
+}
+
+func (m *Manager) generateContext(task *audit.Task) *auditor.Context {
+	return auditor.NewContext(m.ctxPrm).
+		WithTask(task)
+}
diff --git a/pkg/services/audit/taskmanager/manager.go b/pkg/services/audit/taskmanager/manager.go
new file mode 100644
index 000000000..85b707951
--- /dev/null
+++ b/pkg/services/audit/taskmanager/manager.go
@@ -0,0 +1,73 @@
+package audittask
+
+import (
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit"
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit/auditor"
+	"github.com/nspcc-dev/neofs-node/pkg/util"
+	"github.com/nspcc-dev/neofs-node/pkg/util/logger"
+	"go.uber.org/zap"
+)
+
+// Manager represents an entity performing data audit tasks.
+type Manager struct {
+	*cfg
+
+	ch chan *audit.Task
+}
+
+// Option is a Manager's constructor option.
+type Option func(*cfg)
+
+type cfg struct {
+	queueCap uint32
+
+	log *logger.Logger
+
+	ctxPrm auditor.ContextPrm
+
+	reporter audit.Reporter
+
+	workerPool util.WorkerPool
+}
+
+func defaultCfg() *cfg {
+	return &cfg{
+		log: zap.L(),
+	}
+}
+
+// New creates, initializes and returns new Manager instance.
+func New(opts ...Option) *Manager {
+	c := defaultCfg()
+
+	for i := range opts {
+		opts[i](c)
+	}
+
+	return &Manager{
+		cfg: c,
+	}
+}
+
+// WithLogger returns option to specify Manager's logger.
+func WithLogger(l *logger.Logger) Option {
+	return func(c *cfg) {
+		c.log = l.With(zap.String("component", "Audit task manager"))
+		c.ctxPrm.SetLogger(l)
+	}
+}
+
+// WithWorkerPool returns option to set worker pool
+// for task execution.
+func WithWorkerPool(p util.WorkerPool) Option {
+	return func(c *cfg) {
+		c.workerPool = p
+	}
+}
+
+// WithQueueCapacity returns option to set task queue capacity.
+func WithQueueCapacity(cap uint32) Option {
+	return func(c *cfg) {
+		c.queueCap = cap
+	}
+}
diff --git a/pkg/services/audit/taskmanager/push.go b/pkg/services/audit/taskmanager/push.go
new file mode 100644
index 000000000..e52ac6215
--- /dev/null
+++ b/pkg/services/audit/taskmanager/push.go
@@ -0,0 +1,13 @@
+package audittask
+
+import (
+	"github.com/nspcc-dev/neofs-node/pkg/services/audit"
+)
+
+// PushTask adds a task to the queue for processing.
+//
+// Returns error if task was not added to the queue.
+func (m *Manager) PushTask(t *audit.Task) error {
+	m.ch <- t
+	return nil
+}