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Information × Registration Number 0219U001144, 0117U004359 , R & D reports Title Organizational and methodological principles of electronic checks in Ukraine popup.stage_title Head Bilezka Anna, Registration Date 16-01-2019 Organization National university of state tax servise of Ukraine popup.description2 Object of research - social relations that arise in the process of organizing and conducting electronic checks. The purpose of the work is to develop scientific and practical recommendations for improving the organizational and methodical principles of conducting electronic checks in Ukraine. Methods of research - dialectical (characteristic of the Institute of electronic audits as a method of tax control); comparative law (conducting an assessment of domestic taxation practices and international practices of conducting electronic audits); structural-functional (definition of structural elements of the mechanism of organization and implementation of electronic verification as part of electronic documentary verification, their interconnection in foreign countries); formal-legal (development of comments and suggestions on the organization and implementation of electronic inspections in Ukraine). The mechanism of electronic audit is substantiated. The global trends in the implementation stages and the legal and regulatory framework of e-audit are explored and summarized. The advantages and disadvantages of using the specialized software ACL and IDEA during electronic checks by fiscal authorities of foreign countries were found out. The ways of organizing and conducting e-audit in Ukraine are offered. The results of the NNRP can be used in the process of organizing and conducting electronic checks in Ukraine through the application of developed conceptual approaches and applied proposals aimed at improving the financial control processes. Product Description popup.authors Войтенко В. О. Кармаліта М.В. Ковтунович Н.Л. Подік І.І. popup.nrat_date 2020-04-02 Close