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- Title
АНАЛІТИЧНІ ПРОЦЕДУРИ В СИСТЕМІ АНТИКОРУПЦІЙНОГО АУДИТУ ДЛЯ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА.
- Authors
Парасій-Вергуне&, Ірина; Безверхий, Костянтин; Григоревська, Олена; Матюха, Микола; Юрченко, Олександр; Грищенко, Наталія
- Abstract
The article is devoted to the topical issues of increasing the corporate social responsibility of business through the introduction of anti-corruption audits at enterprises, the main component of which is analytical procedures. The purpose of the article is to develop a set of analytical procedures in the anti-corruption audit system to ensure the economic security of business entities for individual business processes in order to identify problem areas of the formation of individual corruption risks. As a result of the conducted research, the economic essence of the concept of "analytical procedures" was clarified and their place in the anti-corruption audit system to ensure the economic security of the enterprise was determined; trends of changes in the corruption index in Ukraine were analyzed and a predictive model of its level in the near future was developed; the main areas of risk of corruption that arise in the course of the activity of business structures are substantiated; business indicators that indicate the probability of corruption at the enterprise are determined; analytical procedures for the detection of fraudulent and corrupt actions in the context of individual business processes: procurement, production, sales and in the management system as a whole are systematized. For each analytical procedure, an algorithm for its implementation has been developed, indicating the appropriate methodical techniques. It has been proven that analytical procedures are, on the one hand, an independent block of methods for obtaining audit evidence, and on the other, a part of analytical work that must be carried out both within the scope of audit activity in general and in the process of enterprise management to increase the social responsibility of business and ensuring economic security. The proposed analytical procedures of the anti-corruption audit make it possible to identify corruption schemes in the relevant business processes, to focus the attention of auditors on the relevant areas of corruption risk, ensure the economic security of the enterprise, contribute to the minimization of corruption risks at enterprises, create an analytical basis for the formation of an anti-corruption program of the enterprise, which ultimately lays the foundation for improving the efficiency of the enterprise, sustainable development and improving its business reputation.
- Subjects
SOCIAL responsibility of business; ECONOMIC indicators; AUDIT trails; ECONOMIC security; AUDITING procedures; SOCIAL enterprises
- Publication
Financial & Credit Activity: Problems of Theory & Practice, 2024, Vol 4, Issue 57, p82
- ISSN
2306-4994
- Publication type
Article
- DOI
10.55643/fcaptp.4.57.2024.4376