The purpose of the article is to develop a system of analytical indicators that characterize the efficiency of capital use of corporate enterprises to assess the implementation of their development strategy, which can be used by independent auditors when verifying integrated reporting.The methodological basis of the analytical procedures of the audit of integrated reporting is a comparative analysis of the actually achieved performance indicators, which best present the results of the activities of corporate enterprises in the context of the prospects of using capital components to increase value with previously established indicators or previously achieved indicators. When substantiating the system of analytical indicators that are used in the audit of integrated reporting of corporate enterprises, we proceeded from the components of capital that form the value of a corporate enterprise.For the first time, a system of analytical indicators was developed to assess the efficiency of the components of various types of capital that form the value of corporate enterprise during an independent audit of integrated reporting. To ensure the transparency of the results of the evaluation of the efficiency of the use of capital, this system should not simply act as a collection of the main evaluation coefficients but embody a vision of the strategy of increasing the value of the enterprise, confirmed by cause-and-effect relationships.The practical value of the scientific research lies in the fact that the results obtained by the authors will contribute to the assessment of the effectiveness of the use of various types of capital during the audit of the integrated reporting of corporate enterprises. The use of analytical assessment in the implementation of independent assessment of integrated reporting of corporate enterprises expands the goals and tasks of auditors, and therefore, the need to improve their competencies both directly in conducting analytical assessment and in establishing signs of reliability of data for the application of analytical procedures increases. This will be useful when applying professional judgment when deciding on the selection of alternative sources of information and identifying signs of data manipulation in the integrated reporting of a corporate enterprise.
Introduction. The lack of uniform approaches to the audit of integrated corporate reporting reduces its credibility, which negatively affects the quality of making relevant management decisions by all stakeholders. Problem Statement. To date, there are no mandatory legal requirements for audit of integrated corporate reporting by independent auditors in Ukraine, and therefore the organizational support for the audit of such reporting has not been developed. This actualizes the need to substantiate and develop the concept of audit of integrated corporate reporting. Purpose. The formation of conceptual approaches to the implementation of independent confirmation (audit) activities of integrated reporting, and the substantiation of the regulatory and legal basis for such activities. Methods. During the research, the following methods were used: theoretical generalization and grouping, systematization, modeling, logical generalization. Results. The concept of audit of integrated reporting has been formed, which consists in the practical implementation of the following stages: a) legislative regulation of independent audit of integrated reporting as one of the types of audit services; b) modernization of reporting audit methodology through the expansion of the subject, audit objects and methods of checking indicators of integrated reporting; c) preservation of uniform principles of assessment and information disclosure when differentiating requirements for indicators of integrated reporting depending on user requests; d) the growth of the share of professional education with the acquisition of competences in the verification of integrated reporting. Conclusions. According to the results of the research, the authors revealed the economic essence of the concept of “integrated reporting” and substantiated its relationship with social reporting of corporate enterprises. The interpretation of the definition of “audit of integrated reporting” is given and the purpose and task of the auditor in verifying indicators of integrated reporting is defined. The regulatory and legal basis for the audit of integrated reporting has been expanded through the proposed draft of the Law of Ukraine “On the Audit of Integrated Reporting”. The author's vision of the qualification requirements for auditors who will confirm integrated reporting is provided, and ways to improve their basic knowledge and skills are indicated.
Економічна безпека держави та суб'єктів господарської діяльності 90 № 2(3)'2017 Економічні горизонти УДК 330.131.7 УПРАВЛІННЯ КОРУПЦІЙНИМИ РИЗИКАМИ: ПРОБЛЕМИ ІДЕНТИФІКАЦІЇ ТА ОЦІНЮВАННЯ ІМОВІРНОСТІ ПРОЯВУ Гнилицька Л. В. Анотація. У статті класифіковано корупційні ризики та наслідки їх прояву. Обґрунтовано, що процес управління корупційними ризиками передбачає їх ідентифікацію, оцінювання та обґрунтування заходів щодо нівелювання проявів ризику. Досліджено структурно-наслідкові зв'язки між місцями виникнення, причинами та наслідками окремих корупційних ризиків. Узагальнено способів та прийомів антикорупційного контролю при виконанні завдань щодо ідентифікації корупційних ризиків в діяльності суб'єктів господарювання. Ключові слова: управління, корупційний ризик, шахрайство, антикорупційний контроль, імовірність прояву, рівень.
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