Model of internal auditing organization with the use of accounting information technologies

Authors

  • Galyna BULAT Candidate of Sciences (Economics), Senior Lecturer, Department of Finance, Accounting and Audit, Khmelnytsky Cooperative Trade and Economics Institute, Khmelnytsky, Ukraine

DOI:

https://doi.org/10.38014/ehs-ss.2019.1-II.20

Keywords:

auditor's risk, matrix model, factor model, constants, analysis, audit sample

Abstract

Modern transformations in the country place new demands on the quality of accounting information that is necessary for business entity management to make sound managerial decisions, which determine the ability of the enterprise to “survive” in a harsh market environment. Thus there is the need to improve the organizational and methodological provision of accounting and auditing activity of a business entity as a whole and, in the context of individual subjects, to use modern software.

References

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Partyn H.O. Finansovi ryzyky pidpryiemstva ta metody yikh neitralizatsii // Naukovyi visnyk NLTU Ukrainy. – 2010. – Vyp. 20.9. – S. 216.

Rudnytskyi V. S. Audyt / Ya. A. Honcharuk, V. S. Rudnytskyi. – Lviv: Oriiana Nova, 2004. – 292 s.

COSO perehlianuv pidkhid do vnutrishnoho kontroliu. rezhym dostupu:http:// www.kagaudit.com/i/lng.ua/page.news_detail/news_id.876/_menuid.50

Yatsenko V.M. Vnutrishnii kontrol na pidpryiemstvakh Ukrainy: problemy rozvytku ta shliakhy yikh vyrishennia // Bukhhalterskyi oblik i audyt. – 2010. – №3. – S. 34 – 35.

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Published

2019-03-30

How to Cite

BULAT, G. . (2019). Model of internal auditing organization with the use of accounting information technologies. EUROPEAN HUMANITIES STUDIES: State and Society, 17(1(II), 270–283. https://doi.org/10.38014/ehs-ss.2019.1-II.20

Issue

Section

MANAGEMENT, ADMINISTRATION, ECONOMY IN MODERN SOCIETY