Registration Number
0217U004668,
0112U002956
, R & D reports
Title
Development theory and practice of audit and state financial control based on modern information technologies in terms of Ukraine economy innovation
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Head
Petryk Olena, Доктор економічних наук
Registration Date
22-02-2017
Organization
Kiev National Economic University
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The object of the research is considered to be the audit activity (execution of an independent audit and provision of related audit services by audit firms and private auditors), the control measures of state financial control, functioning of internal audit subdivision, that are implemented based on modern information technology and specialized software. The subject of the study is modern theory and practice of independent, state and internal audit (methodological and organizational aspects) and theirs performance, which is based on informational systems, computer technologies, during problem solving of tasks in innovative economy in Ukraine. The aim of research is development of main directions and definition of outlook of implementation of theory, methodology, organisation and methods of independent and state audits and practical aspects of theirs execution, including usage of modern informational technologies in innovative economy of Ukraine. Originality of obtained results is caused by systematic approach towards study of position and role of audit and state financial control during reformation of social and political spheres in Ukraine, overcoming of critical situations, as well as transformation of objects and procedures of control and audit, that are based on informational and telecommunication technologies. Main results of scientific and research performance of theme “Development of theory and practice of audit and state financial control that are based on modern informational technologies under conditions of innovative economy of Ukraine” by department of audit SHEE “Kyiv National Economic University named after Vadym Hetman”, are in development of essence of audit as independent control instrument through disclosure of its dualistic nature (as process and as result); actualizing structure and content of generalization of audit’s postulates and proposition of three new authorial audit’s postulates; identification of problems that eliminate level of execution of social mission of audit during process of development of business activities in Ukraine, as well as definition of directions of theirs overcoming under conditions of innovative economy; development of conceptual approaches towards provision of professional independence in audit through disclosure of functional and targeted connections between it’s components in audit activity in general, as well as on level of subject of audit activity and separate professional; elaboration of propositions on renovation of legal base in audit sphere, such as: participation in discussions and formation together with ACU, UAU, Ministry of finance of Ukraine and World bank of project of Law of Ukraine “On audit of financial statements and auditing activity”, as well as new structure of “Regulation on auditors’ certification” is elaborated; for the first time combined three – side relationship model in audit is proposed (between auditor, users and responsible party, that compiles financial statements); for the first time system of parameters of quality appraisal of audit activity’s product is developed, through implementation of ranking, that contains complex of relevant indicators; methodological approaches towards research of risks of financial reports distortion is improved, that is done through establishing of theirs interconnections with model of corporate management of business entities; development of new meaning of “taxation audit”, further audit practice was structured in operational segments connected with taxation, that will lead to gap elimination in users’ expectations in results of tasks executions and enhancement of quality of theirs results; elaboration of methodological securement for conducting classes based on programs of Audit Chamber of Ukraine that are directed towards enhancement of professional auditors’ knowledge; research on main problems of theoretical, methodological and organizational nature for implementation of internal audit in joint-stock companies in Ukraine and formation of scorecard system for evaluation of efficiency of activities of domestic joint-stock companies that is based on risk-oriented approach, improvement of algorithm of internal audit process for fraud identification; elaboration of theoretical and methodological principles of internal audit, through development of internal audit conceptual model; presentation of proposition for project on Strategy for the development of state finance control system in Ukraine; improvement of Methodology for execution of national risk evaluation of money laundering, legislation of proceeds that are obtained through illegal activity, or terrorists financing; preparation of project of Law of Ukraine “On amendment of Law on Ukraine “On prevention and counteraction for money laundering, and legalization of proceeds that are obtained through illegal activity, or terrorists financing”; improving of order for auditors (and audit firms) attestation, that act as subjects of primary finance monitoring that is planned by Ministry of finance of Ukraine during of prevention of process of money laundering, and legalization of proceeds that are obtained through illegal activity, or terrorists financing; granting propositions on ways of implementation of state’s finance audit standards INTOSAI into legal area and into practice of finance control authorities; development of materials and presentation of lectures for program of qualification improvement for employees of Accounting Chamber regarding “Finance audit of state budget usage”; preparation of Program for qualification enhancement for employees of internal audit departments of state authority bodies, enterprises, establishments and organisations of state sector of economy for recognition of theirs level of professional qualification for obtaining national certificate of state’s internal auditor (Certificate of registration of scientific paper is № 61255 dated 17.08.2015); implementation of changes for study plan for educational levels for “bachelor’s degree” and “master’s degree” of Accounting and audit (nowadays “Accounting and taxation”), completion of curriculum and academic and methodological materials, that are part of these programs, as well as theirs alignment with methodological requirements; implementation into study process of Master’s degree program “Audit and state finance control” and preparation of methodological materials for the prepared program that contain: “Internal audit of corporations”, “Tax control in sectors of economy”, “Economic expertise in accounting and taxation”, “Audit of state finance”, “Due diligence of enterprises”, “Audit of specialized spheres and related services”; preparation of “Audit” textbook and obtaining authors right on it; development of educational and methodological support for new disciplines “Management information systems in accounting, analysis and audit of bank”, “Management information systems in accounting, analysis and audit of sector of state administration”. These and others results can be found in studies of authors of department of audit (candidate’s and doctoral dissertations, scientific articles, abstracts of results of scientific research in scholar and other publications, scientific conferences).
Product Description
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2020-04-02
