The Euro-integration vector of Ukraine economic development and business in the open economy zone expands the economic and social potential of domestic enterprises and requires the formation of a reliable information environment to ensure the corporate interests of their investors (in the first) and other users of information (in particular). Today, corporate fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic enterprises. The study attracted substantiated attention to the negative tendency towards the growth of economic crime in Ukraine, which in the end focuses on the fact that domestic business should apply a set of measures to withdraw part of the business from the “shadow economy”. As a result, such measures will help increase the attractiveness of Ukraine’s business investment. The study systematized and analyzed the progressive experience of developed countries, in the first place, the United States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective). It is proved that the lack of aspirations of the enterprise management to overcome fraud leads to the formation of new money laundering schemes, and not control mechanisms – prevention of opportunities for committing fraud.
Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting, analysis and audit in the management of foreign economic activity was developed. An approach to the formation of the accounting, analysis and audit principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of audit in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the audit of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The directions of improvement of the organizational and methodical provisions of audit for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of audit of foreign investments as the basis for the formation and improvement of the investment climate.
The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditions for the development of audit software, factors that impede audit automation are given. Audit digitization is a new level in the audit field that is rapidly evolving and rapidly expanding in enterprises, especially those that use an automated accounting method. The software currently used by auditors needs to be refined to meet the demands of today's world. Digitization will become relevant for all audit firms seeking to gain competitive advantage and take a place in the audit services market.
In the research it is proved that constant and progressive development of any country is impossible without providing economic and social security processes. The aim of the article is to determine the state and development trends of state and independent professional audit as a key imperative for the formation of economic security. It is justified that due to financial globalization, complexity and versatility of both interstate and domestic correlation, economy development dynamics are sensitive to crisis occurrences. It is concluded that nowadays due to complicated economic and social conditions questions of justification priorities of state and independent audit development during the formation of state's economic security and the definition of alternative methods of business security are up to date. The state, dynamics and development trends of state and independent external audit were analyzed according to modern economy state. It was defined that audit develops through several key directions that are important for providing the economic security. To increase the positive value of audit in providing the economy security of the state to organizations alternative methods of business protection have to be used alongside with standard audit methods.
Назарова К. О., Мойсеєнко О. М. COVID-криза як драйвер диджиталізації бухгалтерських процедур COVID-криза -як прояв глобальної фінансово-економічної, соціальної та політичної кризи -є серйозним викликом для світу в цілому та України зокрема, але, разом із тим, вона стала ключовим поштовхом для прискорення тренду диджиталізації та диджитал-трансформації. Метою статті є дослідження основних напрямів диджиталізації облікових процедур під впливом COVID-кризи та з'ясування проблемних питань, що виникають при впровадженні диджитал-технологій для цілей бухгалтерського обліку підприємств України. Наведено визначення поняття диджиталізації та її порівняння з диджитизацією на прикладі документування операцій для цілей бухгалтерського обліку. Виділено основні напрями диджиталізації бухгалтерських процедур -розширення застосування електронного документообігу, використання хмарних технологій, дистанційна (віддалена) робота. Визначено переваги використання можливостей диджитал-технологій в умовах дії карантину на всій території України. Обґрунтовано, що ефективність реалізації основних напрямів залежить від: подальшого вдосконалення процедур електронного документообігу як на рівні окремих підприємств, держав, так і на міждержавному рівні; підвищення рівня інформаційної безпеки для цілей використання хмарного ресурсу для зберігання даних, здійснення розрахунків, обміну даними, їх використання у зручній формі; виправлення дисбалансу між рівнями розвитку технологій та компетенцій бухгалтерських працівників. Перспективами подальших досліджень у даному напрямі є визначення можливостей розширення шляхів застосування диджитал-технологій для цілей бухгалтерського обліку та розробка концепції диджиталізації бухгалтерських процедур.
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