PROBLEMS AND PERSPECTIVES OF COMPUTERIZATION OF BANKS AUDIT IN THE CONDITIONS OF DIGITAL ECONOMY
Journal Title: Інноваційна економіка - Year 2018, Vol 76, Issue 7
Abstract
Purpose. The aim of the article is the theoretical substantiation and practical solution of tasks related to the development of audit areas, improvement of its methodology and development of the structure and formalization of indicators. The tasks to be solved include the study of the essence, the identification of peculiarities of computer auditing in the banking sector, the analysis of managerial inquiries to choose the most problematic and important plot (the object of audit), as well as the development of the stages of its implementation and formalization of indicators on the selected object of audit. Methodology of research. General scientific and special methods are used in the process of research, in particular: abstract and logical (for clarification of the essence of computer auditing), system analysis (to identify the features of the audit with the use of computers, tools and methods for its implementation), statistical analysis and economic and mathematical modelling (when selecting an object of audit and formalization of evaluation indicators), complex analysis (when forming conclusions and suggestions for solving set tasks). Findings. The problems of computerization of audit in the banking sphere are identified, and the author’s vision of their solution is proposed. The essence of the concept “computer audit” is specified and its features are determined. The approach to the choice of the audit object is proposed, the stages of carrying out of audit procedures concerning non-performing loans are substantiated. Originality. The method of selecting the objects of audit, as well as the formalization of the evaluation indicators of its implementation, was further improved. Practical value. The obtained results of the research can be used by banks in the process of auditing with the use of computers, in particular, with regard to the selection of audit objects, substantiation of the stages of its implementation and formalization of the evaluation indicators.
Authors and Affiliations
Halyna Ivanivna Spyak, Marianna Ihorivna Koshchynets, Nadiia Mykhailivna Khorunzhak
Keywords
Related Articles
- EP ID EP541769
- DOI -
- Views 113
- Downloads 0
IMPACT OF THE BIOECONOMY DEVELOPMENT ON NATIONAL ECONOMY
Purpose. The purpose of this study is to determine the main scientific bases of the influence of the bioeconomy development on the national economy. Methodology of research. There are used methods of theoretical generali...
FOREIGN EXPERIENCE OF LABOR LAW AND THE POSSIBILITY OF ITS APPLICATION ON ENTERPRISES OF UKRAINE
Purpose. The purpose of the publication is to analyze the current trends in the standardization of labor in Ukraine, to identify the disadvantages of the normalization mechanism and to develop ways of eliminating them, d...
PARTICIPATION OF ADVISORY SERVICES IN PROVIDING INNOVATIVE DEVELOPMENT OF AGRICULTURAL ENTERPRISES
Purpose. The aim of the article is the consideration of problems and assessment of the prospects of using agricultural advisory services created in Ukraine to provide innovative development of agrarian enterprises. Metho...
TRENDS OF INNOVATIVE UKRAINE’S ECONOMY DEVELOPMENT AS THE RESULTS OF THE STATE POLICY
Purpose. Determination of innovation development trends in Ukraine, substantiation of problems and influences factors, as well as development of recommendations regarding directions of increasing the efficiency of innova...
DEVELOPMENT OF DECENTRALIZATION PROCESSES IN UKRAINE IN THE CONDITIONS OF THE EUROPEAN INTEGRATION ACTION
Purpose. The aim of the research is to determine an essentiality of decentralization of authority and the fundamental aspects of contemporary processes of decentralization in terms of the reform of administrative-territo...