Log in

Relevant bibliographies by topics / Organization of audit activity / Journal articles

To see the other types of publications on this topic, follow the link: Organization of audit activity.

Journal articles on the topic 'Organization of audit activity'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Organization of audit activity.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Khakhonova, N., and J. Ayubova. "THE CONCEPT, ROLE AND SIGNIFICANCE OF STRATEGIC AUDIT AT THE PRESENT STAGE OF ECONOMIC DEVELOPMENT." Annali d'Italia 37 (November 24, 2022): 16–17. https://doi.org/10.5281/zenodo.7357667.

Full text

Abstract:

The article is devoted to such a modern direction of development of auditing activities in Russia as strategic audit. Currently, requests for audit results have a fairly strong impact on the overall approach to the organization of audit activities and audit methodology, which gave rise to such a concept as "strategic audit".

APA, Harvard, Vancouver, ISO, and other styles

2

Sobol, O. S. "Self-regulation of audit activity: current state and development prospects." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 53–59. http://dx.doi.org/10.17803/2311-5998.2023.107.7.053-059.

Full text

Abstract:

The proposed article discusses the current state and further development of the institution of audit self-regulation. The features of the system of regulation of audit activity are indicated, which, taking into account world experience, is based on a combination of regulation carried out by the Ministry of Finance of Russia, the Bank of Russia, with a self-regulation mechanism by the professional community of auditors. The features of the legal status of the self-regulatory organization of auditors are determined from the standpoint of its special functions, rights and obligations. In accordan

APA, Harvard, Vancouver, ISO, and other styles

3

Kurganskiy, Aleksey A. "COMPARATIVE ANALYSIS OF THE ORGANIZATION AND CONDUCT OF AUDIT IN THE PUBLIC AND COMMERCIAL SECTORS OF THEЧECONOMY OF THE RUSSIAN FEDERATION". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/1, № 140 (2023): 145–55. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.01.017.

Full text

Abstract:

To date, it is safe to say that there have been movements in the convergence of public audit and audit in the commercial sector. The purpose of this article is to compare the organization and conduct of audit in the public and commercial sectors of the economy of the Russian Federation. If we consider the trends in the development of audit (public and commercial), we note that an important direction is the harmonization and consistency of cooperation between audit organizations and government agencies. The process of audit convergence in the public and commercial sectors began in 2017. In this

APA, Harvard, Vancouver, ISO, and other styles

4

Nagy, Sándor. "A számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére." Jelenkori Társadalmi és Gazdasági Folyamatok 6, no. 1-2 (2011): 52–58. http://dx.doi.org/10.14232/jtgf.2011.1-2.52-58.

Full text

Abstract:

The Supreme Audit Institutions (SAI) have to face several challenges: growing expectations from stakeholders, higher pressure on audit efficiency and in the same time (relative) decreasing financial resources and capacities. The cooperation with civil organizations could generate advantages and more added value of the audit activity. A certain civil organization - owing to its features - could deliver relevant, cheap information and offer available additional professional capacity to the SAI. This promising cooperation has constraints and risks too, which must be managed by the national Suprem

APA, Harvard, Vancouver, ISO, and other styles

5

Aganina, Renata Nadimovna. "Modern Format of Audit Activity Regulation." Юридические исследования, no. 9 (September 2022): 10–24. http://dx.doi.org/10.25136/2409-7136.2022.9.38731.

Full text

Abstract:

The focus of this article is the paradigm of regulation of auditing activities at the present stage. The subject of the study is a number of provisions of the Concept of development of auditing activities until 2024. This program document determined the further vector of development of state regulation and self-regulation of auditing activities. The separate novelties of the legislation in the context of the modern format of regulation of audit activity are analyzed. The article summarizes the emergence of a "regulatory triangle" in the audit services market in connection with the granting of

APA, Harvard, Vancouver, ISO, and other styles

6

Janeliūnienė, Rasma, Ginta Liberytė, and Vida Davidavičienė. "POSSIBILITIES OF IT AUDIT IN SMALL AND MEDIUM SIZE COMPANIES IN LITHUANIA / IT AUDITAS LIETUVOS SMULKAUS IR VIDUTINIO DYDŽIO ĮMONĖSE." Mokslas - Lietuvos ateitis 3, no. 4 (2011): 13–20. http://dx.doi.org/10.3846/mla.2011.064.

Full text

Abstract:

Information and communication technologies (ICT) have a decisive influence on the competitiveness of an organization. The efficiency of ICT management is a key factor in the process of production optimization, resource planning and management and other activities concerning the objectives of the organization. ICT like other resources have not only advantages, but also causes certain challenges for organizations. Information systems become an organic part of the organization. Thus, it is hard to imagine a contemporary organization where information and communication technologies are not used. T

APA, Harvard, Vancouver, ISO, and other styles

7

SHYGUN, М. "Current Planning for Internal Audit of Risk Assessment of the Company Activities." Scientific Bulletin of the National Academy of Statistics Accounting and Audit, no. 1-2 (May 1, 2020): 48–57. http://dx.doi.org/10.31767/nasoa.1-2.2020.05.

Full text

Abstract:

Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors

APA, Harvard, Vancouver, ISO, and other styles

8

Lysetskyi, Anatolii, and Galina Chaban. "ORGANIZATION OF INTERNAL AUDIT OF INCOME FROM THE BASIC ACTIVITY OF TRADE ENTERPRISES." University Economic Bulletin 36/1 (April 17, 2018): 128–38. https://doi.org/10.5281/zenodo.1219762.

Full text

Abstract:

Subject of work: theoretical and methodological provisions for the implementation of internal audit of income from the main activities of trade enterprises. Aim: to open the essence and content of the domestic income of the enterprises of trade. Methodology: the research is based on the theory of scientific knowledge, the systematic approach to the problems considered, the study of their interconnection and development. Results of work: the essence and content of the internal audit of the effectiveness of the main activities of enterprises of trade are disclosed. Field of application: the resu

APA, Harvard, Vancouver, ISO, and other styles

9

Assiri, Mohammed, and Mamoona Humayun. "A Blockchain-Enabled Framework for Improving the Software Audit Process." Applied Sciences 13, no. 6 (2023): 3437. http://dx.doi.org/10.3390/app13063437.

Full text

Abstract:

Audits are an essential component of every organization, particularly those involving software development. In addition to several testing cycles, software auditing has become an essential software development milestone. Software auditing is a continual activity that enables a business to remain ahead of the curve and predict potential software problems. Audits, whether undertaken in-house or by external auditors, entail a significant amount of time and work. Consistent audits provide financial and economic benefits, as well as legal benefits. The most essential advantage of audits is safeguar

APA, Harvard, Vancouver, ISO, and other styles

10

Лосева та N. Loseva. "Company Standard оf Auditor Activity «Documenting order»". Auditor 1, № 5 (2015): 16–20. http://dx.doi.org/10.12737/11347.

Full text

Abstract:

This material is a company standard of auditor activity for the audit inspection documenting defining audit organization requirements to the content and form of auditor’s working papers, and also to the ensuring of confidentiality and safety for documents and the proprietary right to them.

APA, Harvard, Vancouver, ISO, and other styles

11

Sitskaya, Anastasia V., Valentin V. Selifanov, and Polina A. Zvyagintseva. "Information security audit issues." Digital technology security, no. 3 (September 28, 2023): 67–82. http://dx.doi.org/10.17212/2782-2230-2023-3-67-82.

Full text

Abstract:

Today, information security reigns in absolutely all areas of human activity. Security breaches always have consequences, but depending on the structure, they can be invisible, or vice versa, stop the activities of an organization or even a country. The issue of ensuring information security of critical information infrastructure facilities has become the most discussed today. The state and its regulators to develop many regulatory legal documents that contain requirements for the system of protection of critical information infrastructure facilities of various levels of significance. However,

APA, Harvard, Vancouver, ISO, and other styles

12

Dronov, Vadim, Galina Dronova, Victor Belov, Lev Grishchenko, and Sergei Zyryanov. "Automation of data processing in the process of information security audit." Transaction of Scientific Papers of the Novosibirsk State Technical University, no. 1 (February 25, 2021): 64–79. http://dx.doi.org/10.17212/2307-6879-2021-1-64-79.

Full text

Abstract:

According to the Russian standards in the field of information security management (IS), which are authentic international standards, such as [1, 2], the organization must regularly conduct an internal audit of the information security management system. An audit is an independent review and evaluation of an organization's activities by analyzing and evaluating processes, projects, reports, and products. Audit, as an activity, is not static, unchanging, it evolves. From the point of view of leading international audit companies, in particular [3, 4], the current stage of audit evolution is the

APA, Harvard, Vancouver, ISO, and other styles

13

Nazarova, Karina, Mariia Nezhyva, Volodymyr Hotsuliak, Nataliia Novikova, and Oleksandra Fedorenko. "Digital Audit as an Imperative for Ukraine’s Way out From the COVID-crisis and a Tool to Increase the Competitveness of the State." SHS Web of Conferences 100 (2021): 01001. http://dx.doi.org/10.1051/shsconf/202110001001.

Full text

Abstract:

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, conditi

APA, Harvard, Vancouver, ISO, and other styles

14

Volodymyr, Panteleiev. "Consolidation of information about audit, audit organization and audition methods in the EU countries." Economics: time realities 1, no. 47 (2020): 91–113. https://doi.org/10.5281/zenodo.3967554.

Full text

Abstract:

The paper and the table summarize materials on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU and Ukraine. The tendencies of organization and regulation of audit activity, variants of influence on the quality of audit services, as well as application of state and non-governmental levers of forming the body of public supervision are indicated. A critical attitude to the regulation of audit, organization and methods of audit in Ukraine is justified. Conclusions are drawn and prospects for further res

APA, Harvard, Vancouver, ISO, and other styles

15

ZHIGAR, O. V. "HR AUDIT AS A TOOL OF CONSULTING ACTIVITIES." Society Economy Management 10, no. 1 (2025): 33–38. https://doi.org/10.47475/2618-9852-2025-10-1-33-38.

Full text

Abstract:

The article is devoted to the features of HR audit as a form of consulting activity. Its essence and importance for the organization are outlined. The main stages within which it is implemented are reflected. The types of HR audit are presented. The main situations are defined when the management of the organization extremely needs the help of auditors. Recommendations are given for the management of the organization and subordinate employees within the framework of HR audit.

APA, Harvard, Vancouver, ISO, and other styles

16

Sliunina, T. L., and M. M. Matiushko. "Problems of Audit Development and Audit Reform in Ukraine." Business Inform 11, no. 526 (2021): 322–27. http://dx.doi.org/10.32983/2222-4459-2021-11-322-327.

Full text

Abstract:

In the context of the development of the market economy and the reform of accounting in accordance with international standards, auditing activity in Ukraine is becoming widespread. The issue of the quality of audit activity is currently of high relevance. Despite the fact that today the audit regulation system seems to be fully established, there are a number of problems that complicate the process of regulating the audit market entities. Therefore, the purpose of the research is to analyze the updated requirements for regulating audit activities along with problems of audit development in Uk

APA, Harvard, Vancouver, ISO, and other styles

17

Shulga, A. V., and O. A. Toporkova. "Organization of service of internal audit and method of his conducting." Science and Transport Progress, no. 42 (December 25, 2012): 341–46. http://dx.doi.org/10.15802/stp2012/9491.

Full text

Abstract:

Actuality of leadthrough of internal audit of financially-economic activity of business entity is certain. Basic functions, principles of construction, methodical receptions, are considered, the criteria of estimation of efficiency of internal audit are certain.

APA, Harvard, Vancouver, ISO, and other styles

18

Shukurjanovich Yariev, Sherzod. "The Peculiarities of the Organization of Audit Activity in the Conditions of the Digital Economy." International Journal of Multicultural and Multireligious Understanding 10, no. 12 (2023): 494. http://dx.doi.org/10.18415/ijmmu.v10i12.5465.

Full text

Abstract:

This scientific work provides information about the peculiarities of the organization of audit activity in the conditions of the digital economy. In addition, the article states that under conditions of the digitization of economy, the theoretical issues of the audit, its practice, methods, technique and the audit process will undergo major changes.

APA, Harvard, Vancouver, ISO, and other styles

19

KHOROSHYLOVA, Iryna. "Main directions of improving audit quality in auditing firms." Economics. Finances. Law 11/3, no. - (2021): 17–19. http://dx.doi.org/10.37634/efp.2021.11(3).4.

Full text

Abstract:

The paper examines in detail the problems of audit market quality. The modern audit quality control system in Ukraine is analyzed, the main indicators characterizing the development trends of the audit services market are considered. When representatives of different segments of society use the services of independent audit firms to make effective management decisions, it is necessary to conduct high-quality audits. To achieve this goal, we have given and described the structure, given a description of its elements, identified ways to develop to improve the quality of auditing. The market for

APA, Harvard, Vancouver, ISO, and other styles

20

Mury, Luiz G. M. "Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies." Applied Finance and Accounting 4, no. 2 (2018): 45. http://dx.doi.org/10.11114/afa.v4i2.3488.

Full text

Abstract:

According to international standards, performance audit is an independent and objective process for reviewing the economy, efficiency and effectiveness of a government’s program, organization, and/or activity in order to evaluate public management’s performance. The relevance of the matter prompted the present study, which aims to inquire if, when conducting performance audits, Supreme Audit Institutions analyze a procedure’s effectiveness, that is to say, the impact that determined government spending had on the program’s target population. In order to do so, a questionnaire was applied to au

APA, Harvard, Vancouver, ISO, and other styles

21

Glazkova, G. "Customs Audit: Problems of Formation and Development." Auditor 7, no. 4 (2021): 52–55. http://dx.doi.org/10.12737/1998-0701-2021-7-4-52-55.

Full text

Abstract:

The article is devoted to one of the tools of customs control, namely the institute of customs audit, which can develop in two directions - either as an independent type of entrepreneurial activity, or within the framework of existing legislation, organization and practice of audit activity.

APA, Harvard, Vancouver, ISO, and other styles

22

Khalid, Muhammad Kamran, Mujtaba Hassan Agha, Syed Tasweer Hussain Shah, and Muhammad Naseer Akhtar. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains." Sustainability 12, no. 21 (2020): 9135. http://dx.doi.org/10.3390/su12219135.

Full text

Abstract:

Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of au

APA, Harvard, Vancouver, ISO, and other styles

23

Paciorek, Magdalena. "Organizacja i działalność wiejskiej służby zdrowia połowy lat 60. XX w. w świetle sprawozdań Najwyższej Izby Kontroli." Medycyna Nowożytna 28, no. 2 (2022): 183–204. http://dx.doi.org/10.4467/12311960mn.22.016.17377.

Full text

Abstract:

The organization and activity of the rural health service in the mid-1960s in the light of the reports of the Supreme Audit Office The article discusses the organization and activity of the rural health service in the mid-1960s in the light of the reports of the Supreme Audit Office. It is an attempt to answer the questions about the organization and availability of open healthcare in the field, whether the provincial community benefited from professional medical assistance to the same extent as the urban one? What were the problems of the then rural health service?

APA, Harvard, Vancouver, ISO, and other styles

24

Matviychuk, Lyudmyla. "SUBSTANTIATION OF THE DIRECTIONS OF ORGANIZATION OF INTERNAL AUDIT OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES." Economic Analysis, no. 30(1, Part 1) (2020): 231–40. http://dx.doi.org/10.35774/econa2020.01.01.231.

Full text

Abstract:

Introduction. An important condition for the development of the agricultural sector is the timely receipt of reliable and complete accounting information on the availability and condition of fixed assets for the purposes of managing their use. To a large extent, the effectiveness of this type of assets is determined by the quality of management decisions. Given this, there is a need to use methods of analysis, as one of the most important management functions in the audit of fixed assets, which will properly assess and control their use. The use of analysis as a tool for evaluating the interna

APA, Harvard, Vancouver, ISO, and other styles

25

Khayitboyevich, Ermatov Azamat. "THEORETICAL AND PRACTICAL ASPECTS OF INTERNAL AUDIT ACTIVITY IN BUDGET ORGANIZATIONS." International Journal of Economics Finance & Management Science 08, no. 09 (2023): 06–10. http://dx.doi.org/10.55640/ijefms-9141.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Лосева and N. Loseva. "Internal standards auditor activity «Corporate ethics and independence of the auditors»." Auditor 1, no. 1 (2015): 26–31. http://dx.doi.org/10.12737/12787.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Florea, Gheorghe. "Some Considerations regarding the Evolution of Internal Audit in Romania." Anuarul Universitatii Petre Andrei din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 32 (May 11, 2025): 72–85. https://doi.org/10.63331/upalaw/32/07.

Full text

Abstract:

Organizations, regardless of their type, face a multitude of risks associated with their activities, both internal and external, in achieving their objectives. Therefore, for their management, an important concern is the detection of risks, their classification and taking measures to correct or eliminate them, depending on the order of probability of occurrence and the impact they can have.In this context, the internal audit intervenes, whose role is to support an entity to meet its objectives. The internal audit is a function of the organization, whose role and significance depend mainly on t

APA, Harvard, Vancouver, ISO, and other styles

28

Nesterenko, O., and I. Kononov. "Conceptual fundamentals of audit in the management of foreign economic activity." Bulletin of V. N. Karazin Kharkiv National University Economic Series, no. 102 (June 30, 2022): 5–13. http://dx.doi.org/10.26565/2311-2379-2022-102-01.

Full text

Abstract:

The article substantiates that the most reliable and effective mechanism for timely detection of various violations and manipulations in the accounting system of business entities that carry out foreign trade operations is a well-established system of audit of foreign economic activity. The work is devoted to a comprehensive study of the factors influencing the audit of foreign economic activity and highlighting its principles, rules and restrictions for the development of a comprehensive program of audit of foreign economic transactions and recommendations for improving its individual areas.

APA, Harvard, Vancouver, ISO, and other styles

29

PANTELEIEV, V. "A Synthesis of Information on Regulation, Organization and Methodology of Audit in the EU Countries." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (February 20, 2020): 39–65. http://dx.doi.org/10.31767/nasoa.4.2019.05.

Full text

Abstract:

The paper sums up documents on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU. For more than a quarter of a century, an understanding and approval practice of providing audit services has been formed in Ukraine. As an important element of the market mechanism, an audit involves expressing the reasoned opinion of an independent, qualified professional about the entity's financial statements. The time requirement is the use by regulators of new, modern audit techniques. Audit development in Ukraine a

APA, Harvard, Vancouver, ISO, and other styles

30

GASPAROTTI, Răzvan Florin, and Carmen Marilena GASPAROTTI. "IMPACT OF INTERNAL AUDIT ACTIVITY ON RISK MANAGEMENT WITHIN CONSTRUCTION ORGANIZATION." Review of Management and Economic Engineering 22, no. 3 (2023): 189–208. https://doi.org/10.71235/rmee.37.

Full text

Abstract:

In a competitive market, it is increasingly important to implement, in each company, all the prerogatives of risk management and control and internal control systems. In this context, the internal audit (IA) function appears as a lever that through its assurance and consulting missions can help companies increase their value based on a risk management approach. Starting from the objective of this paper to identify the relationship that exists between IA and risk management, from the perspective of its improvement, an empirical analysis has been carried out for 18 private companies in the field

APA, Harvard, Vancouver, ISO, and other styles

31

Mustetsa, Iryna, and Halyna Ferbei. "ACTIVITY OF AUDIT FIRMS IN MARTIAL LAW CONDITIONS - ONLINE AUDITS." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS ІII, no. 91 (2023): 88–101. http://dx.doi.org/10.34025/2310-8185-2023-3.91.06.

Full text

Abstract:

The issue of audit development under martial law and post-war reconstruction is currently extremely relevant and plays an important role for both business and the state, which influenced the choice of the topic, stated goal, objectives, subject and structure of the research. As a result of the hostilities and mass migration, the audit industry has suffered serious negative consequences. The legislator has taken significant measures to stabilize the situation and restore the activities of audit entities. A whole range of regulations was adopted to ensure the effective operation of audit firms.

APA, Harvard, Vancouver, ISO, and other styles

32

Mădălina, Salomia Maria. "Positive Research Regarding the Implementation of International Audit Standards at Romanian Entity Level." International Journal of Contemporary Research and Review 10, no. 07 (2019): 21586–91. http://dx.doi.org/10.15520/ijcrr.v10i07.718.

Full text

Abstract:

The research was based on critical analysis, in time and space, of the theoretical references underlying the organizational and methodological framework for the performance of financial audit, international auditing standards, as well as the integration of international and European requirements in the financial audit activity of our country, the scientific approaches in the field of auditing the financial statements, elaborated by the revision of the specialized regulations and in the second part, the stages of the organization of the financial audit activity, the methods and currently used t

APA, Harvard, Vancouver, ISO, and other styles

33

Gavrikova, N., I. Chegnov, and D. Tarkhanova. "ORGANIZATION AND IMPLEMENTATION OF EXTERNAL AUDIT QMS AT THE ENTERPRISE." EurasianUnionScientists 5, no. 11(80) (2020): 23–25. http://dx.doi.org/10.31618/esu.2413-9335.2020.5.80.1132.

Full text

Abstract:

In this article, external audit is considered as one of the priority tools for implementation in an organization. It is aimed precisely at ensuring that information, in particular information about the financial statements of an enterprise, is not distorted in the course of its activity (especially important for investors who are actively studying the financial accounting of companies of interest to them for further investment in their shares or bonds). This allows you to maintain a stable financial condition of the company, contribute to its improvement, facilitate clear control of the flow o

APA, Harvard, Vancouver, ISO, and other styles

34

A.S., Shadrin, Leonov P.Y., and Shadrin A.S. "Risks Evaluation of Financial-Economic Activity and Their Management in the System of Economic Security of the Organization." KnE Social Sciences 3, no. 2 (2018): 427. http://dx.doi.org/10.18502/kss.v3i2.1573.

Full text

Abstract:

Organizations increasingly need to improve approaches to enterprise management in connection with regularly occurring crisis phenomena in the modern economy. Any business entity must ensure timely reaction to changes in the external environment in order to avoid risks and threats to economic activity and to achieve the set goals. Well-organized management system of enterprise economic security can become a guarantee of this. Keywords: economic security, risks, financial and economic activity of the organization, audit, accounting, accounting (financial) report.

APA, Harvard, Vancouver, ISO, and other styles

35

Basanets, I. "THEORETICAL ESSENCE OF BUSINESS ENTITIES FOREIGN ECONOMIC ACTIVITY AUDIT." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 248–53. http://dx.doi.org/10.21272/1817-9215.2021.3-28.

Full text

Abstract:

The growth of business activity of foreign economic activity entities leads to an increase in illegal transactions. Accordingly, there is a need for greater control over the international activities of enterprises. This control can be exercised both at the state level and at the business entity level through an audit. A comprehensive audit system of foreign economic transactions should solve the problem of the tax base of export-import transactions. Incorrect determination of the tax base leads to an understatement of tax amounts, which leads to a decrease in the country's financial security.

APA, Harvard, Vancouver, ISO, and other styles

36

Makhamadkhon Djabbarovich, Djabbarov. "ORGANIZATION OF AUDIT IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS AND PROBLEMS OF THEIR IMPLEMENTATION IN UZBEKISTAN." INTERNATIONAL JOURNAL OF SCIENCE AND TECHNOLOGY 2, no. 06 (2025): 105–7. https://doi.org/10.70728/tech.v2.i06.038.

Full text

Abstract:

The article examines some issues of further improvement of auditing activities, namely legislative support of this type of activity by the state and the integration of the potential of professional communities in the development of standards, methodological support for conducting an audit and improving its quality.

APA, Harvard, Vancouver, ISO, and other styles

37

Derev’yanchenko, Tetyana, and Inna Benivska. "MARKETING AUDIT AS THE INSTRUMENT OF MARKETING INCREASE EFFICIENCY WHITHIN THE CONDITIONS OF ECONOMIC INSTABILITY." Scientific Journal of Polonia University 28, no. 3 (2018): 43–48. http://dx.doi.org/10.23856/2805.

Full text

Abstract:

In the article it was examined the theoretical aspects of marketing audit as a method of determination and efficiency increase of enterprise marketing activity. The marketing audit intaking gives an opportunity of more optimal modern methods usage of planning, organization, monitoring and increase of marketing efficiency.

APA, Harvard, Vancouver, ISO, and other styles

38

Mosoyan, Zh A. "IMPLEMENTATION AND ORGANIZATION PROBLEMS OF INTERNAL AUDIT IN THE RUSSIAN FEDERATION AGROSECTOR." Vestnik of the Russian University of Cooperation, no. 1(43) (April 26, 2021): 86–92. http://dx.doi.org/10.52623/2227-4383-1-43-17.

Full text

Abstract:

The article reveals the features of the implementation of internal audit in the companies of the agroindustrial sector of Russia, the main difficulties and current trends of its development. Today, the tasks of internal audit are diverse, depending on the industry differences of economic entities, organizational and legal forms, and the preferences of owners and managers of enterprises. To improve the well-being of the enterprise and optimize management activities, it is necessary to implement an independent internal audit system that will have all the necessary human and technical resources.

APA, Harvard, Vancouver, ISO, and other styles

39

Alba, Victor, Olena Bielova, and Oksana Savina. "FEATURES OF IT-AUDIT PROJECTS AND SPECIFICS OF MANAGING THEM." Management of Development of Complex Systems, no. 44 (November 30, 2020): 6–19. http://dx.doi.org/10.32347/2412-9933.2020.44.6-19.

Full text

Abstract:

In the conditions of rapid development of infrastructure and deepening of informatization of economic processes efficiency of enterprises’ activity, establishments and the organizations more and more depends on the information technologies used in control systems. Today, the environment of information technology as a structural component of the organization is a complex system that combines a variety of information, software, technical, human and other resources to achieve the goals of the organization, enterprise or institution. This, in turn, leads to a growth in the need to increase the eff

APA, Harvard, Vancouver, ISO, and other styles

40

KIZIMBAYEVA, А., G. AKHMETOVA, and S. АLDESHOVA. "FEATURES OF THE ORGANIZATION OF AUDIT IN TOURISM." Bulletin of the International University of Tourism and Hospitality 7, no. 1 (2025): 138–51. https://doi.org/10.62867/3007-0848.2025-1.12.

Full text

Abstract:

The tourist route of the country today refers to investment as one of the most priority sectors. Of course, the economy is a priority for our state. For the rapid development of the tourism industry, it is necessary to conduct an audit in order to prove the reliability of the financial statements of institutions engaged in tourist services. On the one hand, this is the only guarantee that the financial investments that flow into this industry are directed correctly. Today, the development of tourism business in Kazakhstan is one of the most important directions of state policy, as Kazakhstan h

APA, Harvard, Vancouver, ISO, and other styles

41

Haspsari, Aprina Nugrahesthy Sulistya, Debora Herni Kurnianingtyas, Yosua Febrian Putra Aditya, and Meike Indri Ferosa. "Pendampingan Penguatan Tata Kelola Sistem Informasi Dinas Pertanian Kota Salatiga." Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat 1, no. 1 (2020): 45–69. http://dx.doi.org/10.24246/jms.v1i12020p45-69.

Full text

Abstract:

Information Systems Audit is a mechanism that aims to ensure the internal control in the internal system of an organization has been running in accordance with the design set in an effort to achieve the goals set by evaluating and testing every activity carried out in the organization. In this article, the community service activities in the form of an information system audit on the Farming System in the Department of Agriculture of Salatiga City are explained. The audit was conducted using COBIT. Based on the audit result, it was found that the information system at the Department of Agricul

APA, Harvard, Vancouver, ISO, and other styles

42

LAMBEKOVA, Aigerim, Aliya NURGALIEVA, Elmira SYZDYKOVA, Gaukhar ZHANIBEKOVA, and Josef AFF. "Development of Internal Audit." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2483. http://dx.doi.org/10.14505//jarle.v8.8(30).19.

Full text

Abstract:

The internal audit service is not just a world trend, but an extreme necessity in the face of actively developing and more complicated economic relations. The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan. It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations. The article develops the initial conceptual formulation and internal audit, audits and controls to improve the rationalit

APA, Harvard, Vancouver, ISO, and other styles

43

Efremova, E. I. "Specific Features of Audit and Assessment of Foreign-Trade Barter Deals." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 69–78. http://dx.doi.org/10.21686/2413-2829-2018-4-69-78.

Full text

Abstract:

Today the impact of foreign-trade operations as an important element of foreign – economic activity on economy of Russia has increased. Thus showing all stages of foreign-trade barter deal is becoming more and more acute. Because of that the organization could avoid difficulties in the process of shaping income of the operation. As a result of export-import operation integration not only positive effects but also certain problems were found. Practice of auditing demonstrated that currency, commercial and finance risks are not controlled completely or are controlled insufficiently, which can ca

APA, Harvard, Vancouver, ISO, and other styles

44

Кондрашова, Наталья, and Natalia Kondrashova. "Perspectives for Self-Regulation of Audit Activity in Russia." Auditor 4, no. 2 (2018): 29–36. http://dx.doi.org/10.12737/article_5a8d60b388db05.91791739.

Full text

Abstract:

Th e article examines the problems of the functioning of self-regulation of audit activity in Russia, identifi ed on the basis of analysis of the results of the activity of Self-Regulatory Organization of Auditors. Th e conclusion is made that the further development of the self-regulation system with considering the accumulated experience in the direction of optimizing the supervisory process, expanding the fi nancial base, improving the methodological assistance to auditors and their interaction, is timely.

APA, Harvard, Vancouver, ISO, and other styles

45

Hayek, Ahmad Faisal, Malik Muhammad Sheheryar Khan, Sami E. Alajlani, Yousuf Khan, and Soha Salem El Mokdad. "The role of internal audit activity in acquiring external audit services: An empirical study of banks." Corporate Governance and Organizational Behavior Review 6, no. 3 (2022): 67–73. http://dx.doi.org/10.22495/cgobrv6i3p6.

Full text

Abstract:

The role of internal auditing has received significant attention from researchers in the recent past. Due to its enormous contribution to the banking system, it has been used extensively to support other governance processes. The objective of this research paper is to explore how internal audit activity plays a role in the acquisition of external audit services in the national banks of the United Arab Emirates (UAE). Internal audit activity and external audit services represent a dynamic process of the corporate governance process. The study uses both qualitative and quantitative data to deter

APA, Harvard, Vancouver, ISO, and other styles

46

Татьяна Борисовна, Турищева. "Features of the impact of internal audit on the quality of procurement in public administration." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 4 (2024): 160–67. https://doi.org/10.22394/2079-1690-2024-1-4-160-167.

Full text

Abstract:

The relevance of this article is due to the importance of the public procurement sphere, the growth of budget funds allocated for procurement, and the need to improve the existing organization of public procurement. The purpose of the article is to determine the features of the influence of internal audit on the quality of public procurement in public administration bodies, determining the implementation of internal audit procedures, as well as differences in the implementation and use of audit in organizations. The research materials include scientific publications and regulatory and legislat

APA, Harvard, Vancouver, ISO, and other styles

47

Đorđević, Marija. "KEY PERFORMANCE INDICATORS (KPI) OF INTERNAL AUDIT." Revizor 25, no. 99 (2022): 101–8. http://dx.doi.org/10.56362/rev2299101d.

Full text

Abstract:

The quality of internal audit work is among the basic pillars of trust in the value of findings and recommendations that management should accept with the belief that their application will improve the organization’s operations. Various stakeholders assess the quality of internal audit work. The paper presents various aspects of measuring the quality of internal audit work from the point of view of stakeholders and the economic activity to which the organization belongs.

APA, Harvard, Vancouver, ISO, and other styles

48

Lukanovska, Iryna. "European Experience Integration of Auditing Activities and Possibilities of Its Use in Ukraine." Acta Academiae Beregsasiensis. Economics, no. 5 (June 27, 2024): 333–41. http://dx.doi.org/10.58423/2786-6742/2024-5-333-341.

Full text

Abstract:

In the conditions of European integration and modern unstable conditions, the issue of strengthening control in the economic sphere is becoming especially urgent. In this context, the development and improvement of the activities of the institutions that implement the audit makes it possible to achieve a better organization of the control system and contributes to its more effective functioning. Auditing in Ukraine is carried out by various entities: audit firms (independent auditors), as well as state institutions, the State Audit Service. The basis of the research and writing of the article

APA, Harvard, Vancouver, ISO, and other styles

49

Loseva, N. "Modern Concept of Development of Audit Activity in Russia." Auditor 7, no. 11 (2021): 3–10. http://dx.doi.org/10.12737/1998-0701-2021-7-11-3-10.

Full text

Abstract:

The article discusses changes in the legislation of auditing in relation to the subject of the audit, preparation and signing of an audit report, regulation of audit activities, external control of the activities of audit organizations, auditors.

APA, Harvard, Vancouver, ISO, and other styles

50

Lukicheva, E. "Organization of Internal Audit by Professional Participants of the Securities Market." Auditor 7, no. 8 (2021): 39–42. http://dx.doi.org/10.12737/1998-0701-2021-7-8-39-42.

Full text

Abstract:

Th is article discusses the main provisions of a new regulatory document that will enter into force on October 1, 2021, namely, Bank of Russia Ordinance No. 5683-U dated December 28, 2020, which regulates the requirements for organizing internal control and internal audit by professional participants in the securities market. For the fi rst time, this document speaks of the obligation to create an internal audit service and defi nes its functions. Th e attractiveness of the securities market for clients and their investment activity depend on the professional activities of participants in the

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!