Analytical procedures in an anti-corruption audit system to ensure the economic security of the enterprise

Юрченко, Олександр Анатолійович та Парасій-Вергуненко, І. та Безверхий, К. та Григоревська, О. та Матюха, М. та Грищенко, Н. (2024) Analytical procedures in an anti-corruption audit system to ensure the economic security of the enterprise Фінансово-кредитна діяльність: проблеми теорії та практики (4 (57)). с. 82-97. ISSN 2306-4994

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Анотація

The article is devoted to the topical issues of increasing the corporate social responsibility of business through the intro-duction 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 corrup-tion 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 substan-tiated; business indicators that indicate the probability ofcorruption at the enterprise are determined; analytical procedures for the detection of fraudulent and corrupt actions in the context of individual business processes: procurement, produc-tion, 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 eco-nomic 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 economicsecurity of the enterprise, contribute to the minimization of corruption risks at enterprises, create an analytical basis forthe 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.

Тип елементу :	Стаття
Ключові слова:	audit, anti-corruption audit, internal audit, analysis, analytical procedures, economic security of the enterprise, business processes, corruption, fraud, corruptionperception index, risks, corporate social responsibility
Типологія:	Статті у базах даних > Erih Plus Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Підрозділи:	Факультет економіки та управління > Кафедра міжнародної економіки
Користувач, що депонує:	доцент Олександр Анатолійович Юрченко
Дата внесення:	02 Вер 2024 05:47
Останні зміни:	02 Вер 2024 05:47
URI:	https://elibrary.kubg.edu.ua/id/eprint/49617

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