Analysis of potential risks of audit of agricultural enterprises
Keywords:
audit risk, risk of non-detection, control risk, audit organization, fuzzy logic theory, audit activity.
Abstract
Purpose. The purpose of the article is to develop the model for assessing audit risk based on fuzzy logic, systematization of audit actions in the presence of risks and identification of possible risks of enterprises.
Methodology / approach. The paper uses general scientific methods of object research and specific methods of economic and economic-mathematical research, in particular, the method of analysis to study the types and structure of audit risks, their sources and factors of influence; induction, deduction, cluster analysis and synthesis to identify audit risks; analogies, fuzzy logic and expert survey in building a model of audit risk assessment; deductions to determine how to manage the risks of auditing; the main provisions of integrated risk management in the study of the organization of risk management in the audit firm.
Results. The scale of economic crimes and fraud in Ukraine in the context of identifying potential audit risks of agricultural enterprises is analyzed. The distribution of auditing entities by regions of Ukraine is analyzed. The use of methodical tools of fuzzy logic for risk assessment of audit activity is scientifically substantiated and the corresponding model of assessment of audit risk is developed. They make it possible to take into account qualitative factors that affect the risks of auditing and the auditor’s uncertainty in assessing these factors.
Originality / scientific novelty. Theoretical, methodological and organizational principles of identifying and assessing the risks of auditing of agricultural enterprises have been further developed. A model of risk assessment of auditing activities based on fuzzy logic has been developed for the first time, which has a number of advantages, in particular, it allows operating with verbal assessments, takes into account the auditor’s uncertainty in assessing risk factors and is flexible and adaptive. A step-by-step construction of a model for assessing the risks of auditing activities based on fuzzy logic is proposed.
Practical value / implications. The following research results are of practical value: audit risk assessment model using fuzzy logic apparatus (after training the model on experimental data); methods of risk management of auditing activities. The proposed methods of identifying and assessing the risks of audit activities make it possible to increase the efficiency of their management to reduce them to an acceptable level.
References
1. Сиротюк Г. Аудит аграрних підприємств: організаційний і методичний аспекти. Аграрна економіка. 2012. Т. 5. № 1–2. С. 72–76.
2. Haiduchok T., Sysoieva I., Vasylishyn S., Lysiuk A., Kundrya-Vysotska O., Kostyrko A. Accounting and control of settlements with counterparties under the conditions of quarantine measures. International Journal of Advanced Research in Engineering and Technology. 2020. Vol. 11. Is. 5. Pp. 141–152. https://doi.org/10.34218/IJARET.11.5.2020.016.
3. Drozd I., Pysmenna M., Volkov V. Management of ethical behavior of auditors. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 4. Pp. 66–71. https://doi.org/10.30525/2256-0742/2020-6-4-66-71.
4. Bardash S., Osadcha T. Current status of state financial control of Ukraine and ways of its improvement. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 2. Pp. 17–24. https://doi.org/10.30525/2256-0742/2020-6-2-17-24.
5. Бычкова С. М., Итыгилова Е. Ю. Контроль качества аудиторской деятельности: монография. Москва: Изд. дом «Научная библиотека», 2015. 477 с.
6. Вербіцька І. І. Ризик-менеджмент як сучасна система управління ризиками підприємницьких структур. Сталий розвиток економіки. 2013. № 5. С. 282–291.
7. Дорош Н. І. Оцінювання управління ризиками як функція внутрішнього ризикорієнтованого аудиту. Вісник Київського національного університету імені Тараса Шевченка. Економіка. 2017. № 5(194). С. 13–21.
8. Каменська Т. О. Ризики в аудиті та їх оцінка. Статистика України. 2015. № 2. С. 43–45.
9. Мазурик О. В. Соціальний аудит як сучасна діагностична технологія: теоретико-методологічні засади дослідження, західний досвід, вітчизняні перспективи. Вісник ХНУ імені В. Н. Каразіна. Серія «Соціологічні дослідження сучасного суспільства: методологія, теорія, методи». 2015. № 1148. С. 107–113.
10. Разборська О. О., Пудкалюк Х. О. Якість аудиторських послуг в Україні. Економічний аналіз. 2018. Т. 28. № 4. С. 67–75.
11. Рудницький В. С., Рудницька О. В. Передумови раціональної організації процесу внутрішнього аудиту та його принципи. Обліково-аналітичне забезпечення системи менеджменту підприємства: матер. IV міжнар. наук.-практ. конф. (м. Львів, 24–26.10.2019 р.). Львів: вид-во Львівської політехніки, 2019. С. 178–179.
12. Сопко В. В., Бенько М. М. Інформаційні технології як фактор інтеграції внутрішнього і зовнішнього аудиту. Економічний форум. 2015. № 1. С. 254–262.
13. Сухарева Л. О., Саєнко А. О. Вибіркові дослідження в загальній системі аудиту: методичний аспект. Вісник ДонНУЕТ. 2013. № 3(59). С. 147–153.
14. Сухарева Л. О., Федорець А. В. Проблема обґрунтування дефініції «аудиторська оцінка стану підсистеми внутрішнього контролю». Экономикс. 2014. № 1. C. 76–80.
15. Sakovska O. Agricultural cooperation: experience of foreign countries for Ukraine. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 1. Pp. 118–124. https://doi.org/10.30525/2256-0742/2020-6-1-118-124.
16. Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг. URL: https://mof.gov.ua/uk/mizhnarodni-standarti-auditu.
17. Про аудит фінансової звітності та аудиторську діяльність: Закон України від 21.12.2017 р. № 2258-VIII. URL: https://zakon.rada.gov.ua/laws/show/2258-19#Text.
18. Sysoieva I., Balaziuk О., Pylypenko L. Modelling of enterprise’s accounting policy: theoretical aspect. Baltic Journal of Economic Studies. 2019. Vol. 5. No. 1. Pp. 188193. https://doi.org/10.30525/2256-0742/2019-5-1-188-193.
19. Babenko V., Nazarenko O., Nazarenko I., Mandych O., Krutko M. Aspects of program control over technological innovations with consideration of risks. Eastern-European Journal of Enterprise Technologies. 2018. Vol. 3. No. 4(93). Pp. 9–19. https://doi.org/10.15587/1729-4061.2018.133603.
20. Sakhno A., Polishchuk N., Salkova I., Kucher A. Impact of credit and investment resources on the productivity of agricultural sector. European Journal of Sustainable Development. 2019. Vol. 8. No. 2. Pp. 335–345. https://doi.org/10.14207/ejsd.2019.v8n2p335.
21. Макаренко І., Кравченко О., Овчарова Н., Земляк Н., Макаренко С. Стандартизація аудиту звітності зі сталого розвитку компаній. Agricultural and Resource Economics. 2020. Vol. 6. No. 2. Pp. 78–90. https://doi.org/10.51599/are.2020.06.02.05.
22. Volosovych S., Baraniuk Y. State financial control in terms of digitalization of the institutional environment. Baltic Journal of Economic Studies. 2019. Vol. 5. No. 4. Pp. 82–91. https://doi.org/10.30525/2256-0742/2019-5-4-82-91.
23. Al‐Shaer H., Zaman M. Credibility of sustainability reports: the contribution of audit committees. Business Strategy and the Environment. 2018. Vol. 27. Is. 7. Pр. 973–986. https://doi.org/10.1002/bse.2046.
24. Кучер А. Зональні особливості формування й резерви підвищення сталої конкурентоспроможності аграрних підприємств. Agricultural and Resource Economics. 2019. Vol. 5. No. 3. Pp. 77–105. https://doi.org/10.22004/ag.econ.293987.
25. Balaziuk О., Sysoieva І., Pilyavets V. Control and accounting aspects of introducing agile-methodology for software development projects. Financial and credit activity: problems of theory and practice. 2020. Vol. 3. No. 34. Pp. 94–102. https://doi.org/10.18371/fcaptp.v3i34.215413.
26. Nitsenko V., Mardani A., Streimikis J., Ishchenko M., Chaikovsky M., Stoyanova-Koval S., Arutiunian R. Automatic information system of risk assessment for agricultural enterprises of Ukraine. Montenegrin Journal of Economics. 2019. Vol. 15. Is. 2. Pp. 139–152. https://doi.org/10.14254/1800-5845/2019.15-2.11.
27. Basiurkina N., Sysoieva I., Ratushna J., Kotenko T., Baistriuchenko N., Sukhanova A. Substantiation of the innovation and investment project using the method of real options. International Journal of Management. 2020. Vol. 11. Is. 5. Pp. 497–510. https://doi.org/10.34218/IJM.11.5.2020.047.
28. Кушнір В. Внутрішньогосподарський контроль у системі управління м’ясопереробним підприємством. Agricultural and Resource Economics. 2018. Vol. 4. No. 1. Pp. 91–108. https://doi.org/10.22004/ag.econ.270291.
29. Юрченко Т. Документальне забезпечення внутрішньогосподарського контролю земельних ресурсів. Agricultural and Resource Economics. 2018. Vol. 4. No. 2. Pp. 144–164. https://doi.org/10.22004/ag.econ.274548.
30. Zhuk V., Zamula I., Liudvenko D., Popko Ye. Development of non-financial reporting of agricultural enterprises of Ukraine. Agricultural and Resource Economics. 2020. Vol. 6. No. 4. Pp. 76–89. https://doi.org/10.51599/are.2020.06.04.05.
31. Лисенко В. Корпоративна стратегія управління ризиками в агробізнесі. Agricultural and Resource Economics. 2017. Vol. 3. No. 4. Pp. 97–108. https://doi.org/10.22004/ag.econ. 267898.
32. Lomovskykh L. O., Mandych O. V., Kovalenko O. O., Karasova N. A., Orzel A. Тhе algorithm of analysis of agricultural risks under influence of incomplete information about their parameters. Financial and credit activity: problems of theory and practice. 2019. Vol. 3. No. 30. Pp. 112–120. https://doi.org/10.18371/fcaptp.v3i30.179519.
33. Всесвітнє дослідження економічних злочинів та шахрайства 2020. URL: https://www.pwc.com/ua/uk/survey/2020/economic-crime-survey.html.
34. Офіційний сайт Аудиторської палати України. URL: https://www.apu.com.ua/#.
35. Матвійчук А. В. Аналіз та прогнозування розвитку фінансово-економічних систем із використанням теорії нечіткої логіки: моногр. Київ: ЦНЛ, 2005. 206 с.
36. Matviychuk A., Novoseletskyy O., Vashchaiev S., Velykoivanenko H. Zubenko I. Fractal analysis of the economic sustainability of enterprise. SHS Web of Conferences. Proceedings of the 8th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2019). Vol. 65. (Odessa, May 22–24, 2019). Odesa, 2019. https://doi.org/10.1051/shsconf/20196506005.
37. Matviychuk A., Strelchenko I., Vashchaiev S., Velykoivanenko H. Simulation of the crisis contagion process between countries with different levels of socio-economic development. CEUR-WS.org. Proceedings of the 15th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer (ICTERI 2019). Vol. 2393. (Kherson, June 12–15, 2019). Kherson, 2019. URL: http://ceur-ws.org/Vol-2393/paper_423.pdf.
38. Ротштейн О. П., Ракитянська Г. Б. Діагностика на базі нечітких відношень в умовах невизначеності: моногр. Вінниця: Універсам-Вінниця, 2006. 375 с.
39. Ротштейн О. П., Ракитянська Г. Б. Діагностика на основі багатовимірних нечітких відношень. Системні дослідження та інформаційні технології. 2015. № 2. С. 97–111.
References
1. Surotyuk H. Audit of agrarian enterprises: organizational and methodical aspects. Ahrarna ekonomika, vol. 5, no. 1–2, pp. 72–76.
2. Haiduchok, T., Sysoieva, I., Vasylishyn, S., Lysiuk, A., Kundrya-Vysotska, O. and Kostyrko, A. (2020), Accounting and control of settlements with counterparties under the conditions of quarantine measures. International Journal of Advanced Research in Engineering and Technology, vol. 11, is. 5, pp. 141–152. https://doi.org/10.34218/IJARET.11.5.2020.016.
3. Drozd, I., Pysmenna, M. and Volkov, V. (2020), Management of ethical behavior of auditors. Baltic Journal of Economic Studies, vol. 6, no. 4, pp. 66–71. https://doi.org/10.30525/2256-0742/2020-6-4-66-71.
4. Bardash, S. and Osadcha, T. (2020), Current status of state financial control of Ukraine and ways of its improvement. Baltic Journal of Economic Studies, vol. 6, no. 2, pp. 17–24. https://doi.org/10.30525/2256-0742/2020-6-2-17-24.
5. Bychkova, S. M. and Itygilova, E. Yu. (2015), Kontrol' kachestva auditorskoj dejatel'nosti [Quality control of audit activities], Publishing House “Scientific library”, Moscow, Russia.
6. Verbitska, I. I. (2013), Risk management as a modern risk management system of enterprise structures. Sustainable economic development, no. 5, pp. 282–291.
7. Dorosh, N. I. (2017), Evaluation of risk management as a function of internal risk-oriented audit. Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 5(194), pp. 13–21.
8. Kamenskaya, T. O. (2015), Risks in the audit and their assessment. Statistics of Ukraine, no. 2, pp. 43–45.
9. Mazuryk, O. V. (2015), Social audit аs modern diagnostic technology: theoretical аnd methodological basis оf research, western experience, home prospects. Visnyk V. N. Karazin Kharkiv National University. Series «Sociological studies of contemporary society: methodology, theory, methods», no. 1148, pp. 107–113.
10. Razborska, O. O. and Pudkalyuk, H. O. (2018), Quality of audit services in Ukraine. Economic analysis, vol. 28, no. 4, pp. 67–75.
11. Tkachuk, M. P. (2014), Prerequisites for the rational organization of the internal audit process and its principles. Oblikovo-analitychne zabezpechennia systemy menedzhmentu pidpryiemstva [Prerequisites for the rational organization of the internal audit process and its principles], Mizhnarodna naukovo-praktychna konferentsia [International scientific-practical conference], Lviv Polytechnic National University, Lviv, Ukraine, October 24–26, pp. 178–179.
12. Sopko, V. V. and Benko, M. M. (2015), Information technology as a factor in the integration of internal and external audit. Economic Forum, no. 1, pp. 254–262.
13. Sukhareva, L. O. and Saenko, A. O. (2013), Selective research in the general audit system: methodological aspect. Bulletin of DonNUET, no. 59, pp. 147–153.
14. Suhareva, L. O. and Fedorets, A. V. (2014), Definition study problem «audit assessment of internal control subsystem». Economics, no. 1, pp. 76–80.
15. Sakovska, O. (2020), Agricultural cooperation: experience of foreign countries for Ukraine. Baltic Journal of Economic Studies, vol. 6, no. 1, pp. 118–124. https://doi.org/10.30525/2256-0742/2020-6-1-118-124.
16. International standards for quality control, audit, inspection, other assurance and related services (n.d.), available at: https://mof.gov.ua/uk/mizhnarodni-standarti-auditu.
17. The Verkhovna Rada of Ukraine (2017), The Law of Ukraine “On the audit of financial statements and auditing activities”, available at: https://zakon.rada.gov.ua/laws/show/2258-19#Text.
18. Sysoieva, I., Balaziuk, O. and Pylypenko, L. (2019), Modelling of enterprise’s accounting policy: theoretical aspect. Baltic Journal of Economic Studies, vol. 5, no. 1, pp. 188193. https://doi.org/10.30525/2256-0742/2019-5-1-188-193.
19. Babenko, V., Nazarenko, O., Nazarenko, I., Mandych, O. and Krutko, M. (2018), Aspects of program control over technological innovations with consideration of risks. Eastern-European Journal of Enterprise Technologies, vol. 3, no. 4(93), pp. 9–19. https://doi.org/10.15587/1729-4061.2018.133603.
20. Sakhno, A., Polishchuk, N., Salkova, I. and Kucher, A. (2019), Impact of credit and investment resources on the productivity of agricultural sector. European Journal of Sustainable Development, vol. 8, no. 2, pp. 335–345. https://doi.org/10.14207/ejsd.2019.v8n2p335.
21. Makarenko, І., Kravchenko, О., Ovcharova, N., Zemliak, N. and Makarenko, S. (2020), Standardization of companies’ sustainability reporting audit. Agricultural and Resource Economics, vol. 6, no. 2, pp. 78–90. https://doi.org/10.51599/are.2020.06.02.05.
22. Volosovych, S. and Baraniuk, Y. (2019), State financial control in terms of digitalization of the institutional environment. Baltic Journal of Economic Studies, vol. 5, no. 4, pp. 82–91. https://doi.org/10.30525/2256-0742/2019-5-4-82-91.
23. Al‐Shaer, H. and Zaman, M. (2018), Credibility of sustainability reports: the contribution of audit committees. Business Strategy and the Environment, vol. 27, is. 7, pp. 973–986. https://doi.org/10.1002/bse.2046.
24. Kucher, A. (2019), Zonal features of formation and reserves of increasing the sustainable competitiveness of agricultural enterprises. Agricultural and Resource Economics, vol. 5, no. 3, pp. 77–105. https://doi.org/10.22004/ag.econ.293987.
25. Balaziuk, О., Sysoieva, І. and Pilyavets, V. (2020), Control and accounting aspects of introducing agile-methodology for software development projects. Financial and credit activity: problems of theory and practice, vol. 3, no. 34, pp. 94–102. https://doi.org/10.18371/fcaptp.v3i34.215413.
26. Nitsenko, V., Mardani, A., Streimikis, J., Ishchenko, M., Chaikovsky, M., Stoyanova-Koval, S. and Arutiunian, R. (2019), Automatic information system of risk assessment for agricultural enterprises of Ukraine. Montenegrin Journal of Economics, vol. 15, is. 2, pp. 139–152. https://doi.org/10.14254/1800-5845/2019.15-2.11.
27. Basiurkina, N., Sysoieva, I., Ratushna, J., Kotenko, T., Baistriuchenko, N. and Sukhanova, A. (2020), Substantiation of the innovation and investment project using the method of real options. International Journal of Management, vol. 11, is. 5, pp. 497–510. https://doi.org/10.34218/IJM.11.5.2020.047.
28. Kushnir, V. (2018), Internal control in the management system of meat processing enterprises. Agricultural and Resource Economics, vol. 4, no. 1, pp. 91–108. https://doi.org/10.22004/ag.econ.270291.
29. Yurchenko, T. (2018), Documentary support of internal control of land resources. Agricultural and Resource Economics, vol. 4, no. 2, pp. 144–164. https://doi.org/10.22004/ag.econ.274548.
30. Zhuk, V., Zamula, I., Liudvenko, D. and Popko, Ye. (2020), Development of non-financial reporting of agricultural enterprises of Ukraine. Agricultural and Resource Economics, vol. 6, no. 4, pp. 76–89. https://doi.org/10.51599/are.2020.06.04.05.
31. Lysenko, V. (2017), Corporate strategy of risk management in agribusiness. Agricultural and Resource Economics, vol. 3, no. 4, pp. 97–108. https://doi.org/10.22004/ag.econ. 267898.
32. Lomovskykh, L., Mandych, O., Kovalenko, O., Karasova, N. and Orzel, A. (2019), Тhе algorithm of analysis of agricultural risks under influence of incomplete information about their parameters. Financial and credit activity: problems of theory and practice, vol. 3, no. 30, pp. 112–120. https://doi.org/10.18371/fcaptp.v3i30.179519.
33. World Economic Crimes and Fraud Study 2020 (2020), available at: https://www.pwc.com/ua/uk/survey/2020/economic-crime-survey.html.
34. The official site of Audit Chamber of Ukraine, available at: https://www.apu.com.ua/#.
35. Matviychuk, A. V. (2005), Analiz ta prohnozuvannya rozvytku finansovo-ekonomichnykh system iz vykorystannyam teoriyi nechitkoyi lohiky [Analysis and forecasting of the development of financial and economic systems using the theory of fuzzy logic], TsNL, Kyiv, Ukraine.
36. Matviychuk, A., Novoseletskyy, O., Vashchaiev, S., Velykoivanenko, H. and Zubenko, I. (2019), Fractal analysis of the economic sustainability of enterprise. SHS Web of Conferences. Proceedings of the 8th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2019). Vol. 65. Odessa, Ukraine, May 22–24, https://doi.org/10.1051/shsconf/20196500001.
37. Matviychuk, A., Strelchenko, I., Vashchaiev, S. and Velykoivanenko, H. (2019), Simulation of the crisis contagion process between countries with different levels of socio-economic development. CEUR-WS.org. Proceedings of the 15th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer (ICTERI 2019). Vol. 2393. Kherson, Ukraine, June 12–15, available at: http://ceur-ws.org/Vol-2393/paper_423.pdf.
38. Rotshteyn, O. P. and Rakytyansʹka, Н. В. (2006), Diahnostyka na bazi nechitkykh vidnoshenʹ v umovakh nevyznachenosti [Diagnosis based on fuzzy relationships in conditions of uncertainty], Universam-Vinnytsia, Vinnytsia, Ukraine.
39. Rotshteyn, O. P. and Rakytyansʹka, Н. В. (2015), Diagnosis based on multidimensional fuzzy relationships. Systems research and information technology, no. 2, pp. 97–111.
2. Haiduchok T., Sysoieva I., Vasylishyn S., Lysiuk A., Kundrya-Vysotska O., Kostyrko A. Accounting and control of settlements with counterparties under the conditions of quarantine measures. International Journal of Advanced Research in Engineering and Technology. 2020. Vol. 11. Is. 5. Pp. 141–152. https://doi.org/10.34218/IJARET.11.5.2020.016.
3. Drozd I., Pysmenna M., Volkov V. Management of ethical behavior of auditors. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 4. Pp. 66–71. https://doi.org/10.30525/2256-0742/2020-6-4-66-71.
4. Bardash S., Osadcha T. Current status of state financial control of Ukraine and ways of its improvement. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 2. Pp. 17–24. https://doi.org/10.30525/2256-0742/2020-6-2-17-24.
5. Бычкова С. М., Итыгилова Е. Ю. Контроль качества аудиторской деятельности: монография. Москва: Изд. дом «Научная библиотека», 2015. 477 с.
6. Вербіцька І. І. Ризик-менеджмент як сучасна система управління ризиками підприємницьких структур. Сталий розвиток економіки. 2013. № 5. С. 282–291.
7. Дорош Н. І. Оцінювання управління ризиками як функція внутрішнього ризикорієнтованого аудиту. Вісник Київського національного університету імені Тараса Шевченка. Економіка. 2017. № 5(194). С. 13–21.
8. Каменська Т. О. Ризики в аудиті та їх оцінка. Статистика України. 2015. № 2. С. 43–45.
9. Мазурик О. В. Соціальний аудит як сучасна діагностична технологія: теоретико-методологічні засади дослідження, західний досвід, вітчизняні перспективи. Вісник ХНУ імені В. Н. Каразіна. Серія «Соціологічні дослідження сучасного суспільства: методологія, теорія, методи». 2015. № 1148. С. 107–113.
10. Разборська О. О., Пудкалюк Х. О. Якість аудиторських послуг в Україні. Економічний аналіз. 2018. Т. 28. № 4. С. 67–75.
11. Рудницький В. С., Рудницька О. В. Передумови раціональної організації процесу внутрішнього аудиту та його принципи. Обліково-аналітичне забезпечення системи менеджменту підприємства: матер. IV міжнар. наук.-практ. конф. (м. Львів, 24–26.10.2019 р.). Львів: вид-во Львівської політехніки, 2019. С. 178–179.
12. Сопко В. В., Бенько М. М. Інформаційні технології як фактор інтеграції внутрішнього і зовнішнього аудиту. Економічний форум. 2015. № 1. С. 254–262.
13. Сухарева Л. О., Саєнко А. О. Вибіркові дослідження в загальній системі аудиту: методичний аспект. Вісник ДонНУЕТ. 2013. № 3(59). С. 147–153.
14. Сухарева Л. О., Федорець А. В. Проблема обґрунтування дефініції «аудиторська оцінка стану підсистеми внутрішнього контролю». Экономикс. 2014. № 1. C. 76–80.
15. Sakovska O. Agricultural cooperation: experience of foreign countries for Ukraine. Baltic Journal of Economic Studies. 2020. Vol. 6. No. 1. Pp. 118–124. https://doi.org/10.30525/2256-0742/2020-6-1-118-124.
16. Міжнародні стандарти контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг. URL: https://mof.gov.ua/uk/mizhnarodni-standarti-auditu.
17. Про аудит фінансової звітності та аудиторську діяльність: Закон України від 21.12.2017 р. № 2258-VIII. URL: https://zakon.rada.gov.ua/laws/show/2258-19#Text.
18. Sysoieva I., Balaziuk О., Pylypenko L. Modelling of enterprise’s accounting policy: theoretical aspect. Baltic Journal of Economic Studies. 2019. Vol. 5. No. 1. Pp. 188193. https://doi.org/10.30525/2256-0742/2019-5-1-188-193.
19. Babenko V., Nazarenko O., Nazarenko I., Mandych O., Krutko M. Aspects of program control over technological innovations with consideration of risks. Eastern-European Journal of Enterprise Technologies. 2018. Vol. 3. No. 4(93). Pp. 9–19. https://doi.org/10.15587/1729-4061.2018.133603.
20. Sakhno A., Polishchuk N., Salkova I., Kucher A. Impact of credit and investment resources on the productivity of agricultural sector. European Journal of Sustainable Development. 2019. Vol. 8. No. 2. Pp. 335–345. https://doi.org/10.14207/ejsd.2019.v8n2p335.
21. Макаренко І., Кравченко О., Овчарова Н., Земляк Н., Макаренко С. Стандартизація аудиту звітності зі сталого розвитку компаній. Agricultural and Resource Economics. 2020. Vol. 6. No. 2. Pp. 78–90. https://doi.org/10.51599/are.2020.06.02.05.
22. Volosovych S., Baraniuk Y. State financial control in terms of digitalization of the institutional environment. Baltic Journal of Economic Studies. 2019. Vol. 5. No. 4. Pp. 82–91. https://doi.org/10.30525/2256-0742/2019-5-4-82-91.
23. Al‐Shaer H., Zaman M. Credibility of sustainability reports: the contribution of audit committees. Business Strategy and the Environment. 2018. Vol. 27. Is. 7. Pр. 973–986. https://doi.org/10.1002/bse.2046.
24. Кучер А. Зональні особливості формування й резерви підвищення сталої конкурентоспроможності аграрних підприємств. Agricultural and Resource Economics. 2019. Vol. 5. No. 3. Pp. 77–105. https://doi.org/10.22004/ag.econ.293987.
25. Balaziuk О., Sysoieva І., Pilyavets V. Control and accounting aspects of introducing agile-methodology for software development projects. Financial and credit activity: problems of theory and practice. 2020. Vol. 3. No. 34. Pp. 94–102. https://doi.org/10.18371/fcaptp.v3i34.215413.
26. Nitsenko V., Mardani A., Streimikis J., Ishchenko M., Chaikovsky M., Stoyanova-Koval S., Arutiunian R. Automatic information system of risk assessment for agricultural enterprises of Ukraine. Montenegrin Journal of Economics. 2019. Vol. 15. Is. 2. Pp. 139–152. https://doi.org/10.14254/1800-5845/2019.15-2.11.
27. Basiurkina N., Sysoieva I., Ratushna J., Kotenko T., Baistriuchenko N., Sukhanova A. Substantiation of the innovation and investment project using the method of real options. International Journal of Management. 2020. Vol. 11. Is. 5. Pp. 497–510. https://doi.org/10.34218/IJM.11.5.2020.047.
28. Кушнір В. Внутрішньогосподарський контроль у системі управління м’ясопереробним підприємством. Agricultural and Resource Economics. 2018. Vol. 4. No. 1. Pp. 91–108. https://doi.org/10.22004/ag.econ.270291.
29. Юрченко Т. Документальне забезпечення внутрішньогосподарського контролю земельних ресурсів. Agricultural and Resource Economics. 2018. Vol. 4. No. 2. Pp. 144–164. https://doi.org/10.22004/ag.econ.274548.
30. Zhuk V., Zamula I., Liudvenko D., Popko Ye. Development of non-financial reporting of agricultural enterprises of Ukraine. Agricultural and Resource Economics. 2020. Vol. 6. No. 4. Pp. 76–89. https://doi.org/10.51599/are.2020.06.04.05.
31. Лисенко В. Корпоративна стратегія управління ризиками в агробізнесі. Agricultural and Resource Economics. 2017. Vol. 3. No. 4. Pp. 97–108. https://doi.org/10.22004/ag.econ. 267898.
32. Lomovskykh L. O., Mandych O. V., Kovalenko O. O., Karasova N. A., Orzel A. Тhе algorithm of analysis of agricultural risks under influence of incomplete information about their parameters. Financial and credit activity: problems of theory and practice. 2019. Vol. 3. No. 30. Pp. 112–120. https://doi.org/10.18371/fcaptp.v3i30.179519.
33. Всесвітнє дослідження економічних злочинів та шахрайства 2020. URL: https://www.pwc.com/ua/uk/survey/2020/economic-crime-survey.html.
34. Офіційний сайт Аудиторської палати України. URL: https://www.apu.com.ua/#.
35. Матвійчук А. В. Аналіз та прогнозування розвитку фінансово-економічних систем із використанням теорії нечіткої логіки: моногр. Київ: ЦНЛ, 2005. 206 с.
36. Matviychuk A., Novoseletskyy O., Vashchaiev S., Velykoivanenko H. Zubenko I. Fractal analysis of the economic sustainability of enterprise. SHS Web of Conferences. Proceedings of the 8th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2019). Vol. 65. (Odessa, May 22–24, 2019). Odesa, 2019. https://doi.org/10.1051/shsconf/20196506005.
37. Matviychuk A., Strelchenko I., Vashchaiev S., Velykoivanenko H. Simulation of the crisis contagion process between countries with different levels of socio-economic development. CEUR-WS.org. Proceedings of the 15th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer (ICTERI 2019). Vol. 2393. (Kherson, June 12–15, 2019). Kherson, 2019. URL: http://ceur-ws.org/Vol-2393/paper_423.pdf.
38. Ротштейн О. П., Ракитянська Г. Б. Діагностика на базі нечітких відношень в умовах невизначеності: моногр. Вінниця: Універсам-Вінниця, 2006. 375 с.
39. Ротштейн О. П., Ракитянська Г. Б. Діагностика на основі багатовимірних нечітких відношень. Системні дослідження та інформаційні технології. 2015. № 2. С. 97–111.
References
1. Surotyuk H. Audit of agrarian enterprises: organizational and methodical aspects. Ahrarna ekonomika, vol. 5, no. 1–2, pp. 72–76.
2. Haiduchok, T., Sysoieva, I., Vasylishyn, S., Lysiuk, A., Kundrya-Vysotska, O. and Kostyrko, A. (2020), Accounting and control of settlements with counterparties under the conditions of quarantine measures. International Journal of Advanced Research in Engineering and Technology, vol. 11, is. 5, pp. 141–152. https://doi.org/10.34218/IJARET.11.5.2020.016.
3. Drozd, I., Pysmenna, M. and Volkov, V. (2020), Management of ethical behavior of auditors. Baltic Journal of Economic Studies, vol. 6, no. 4, pp. 66–71. https://doi.org/10.30525/2256-0742/2020-6-4-66-71.
4. Bardash, S. and Osadcha, T. (2020), Current status of state financial control of Ukraine and ways of its improvement. Baltic Journal of Economic Studies, vol. 6, no. 2, pp. 17–24. https://doi.org/10.30525/2256-0742/2020-6-2-17-24.
5. Bychkova, S. M. and Itygilova, E. Yu. (2015), Kontrol' kachestva auditorskoj dejatel'nosti [Quality control of audit activities], Publishing House “Scientific library”, Moscow, Russia.
6. Verbitska, I. I. (2013), Risk management as a modern risk management system of enterprise structures. Sustainable economic development, no. 5, pp. 282–291.
7. Dorosh, N. I. (2017), Evaluation of risk management as a function of internal risk-oriented audit. Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 5(194), pp. 13–21.
8. Kamenskaya, T. O. (2015), Risks in the audit and their assessment. Statistics of Ukraine, no. 2, pp. 43–45.
9. Mazuryk, O. V. (2015), Social audit аs modern diagnostic technology: theoretical аnd methodological basis оf research, western experience, home prospects. Visnyk V. N. Karazin Kharkiv National University. Series «Sociological studies of contemporary society: methodology, theory, methods», no. 1148, pp. 107–113.
10. Razborska, O. O. and Pudkalyuk, H. O. (2018), Quality of audit services in Ukraine. Economic analysis, vol. 28, no. 4, pp. 67–75.
11. Tkachuk, M. P. (2014), Prerequisites for the rational organization of the internal audit process and its principles. Oblikovo-analitychne zabezpechennia systemy menedzhmentu pidpryiemstva [Prerequisites for the rational organization of the internal audit process and its principles], Mizhnarodna naukovo-praktychna konferentsia [International scientific-practical conference], Lviv Polytechnic National University, Lviv, Ukraine, October 24–26, pp. 178–179.
12. Sopko, V. V. and Benko, M. M. (2015), Information technology as a factor in the integration of internal and external audit. Economic Forum, no. 1, pp. 254–262.
13. Sukhareva, L. O. and Saenko, A. O. (2013), Selective research in the general audit system: methodological aspect. Bulletin of DonNUET, no. 59, pp. 147–153.
14. Suhareva, L. O. and Fedorets, A. V. (2014), Definition study problem «audit assessment of internal control subsystem». Economics, no. 1, pp. 76–80.
15. Sakovska, O. (2020), Agricultural cooperation: experience of foreign countries for Ukraine. Baltic Journal of Economic Studies, vol. 6, no. 1, pp. 118–124. https://doi.org/10.30525/2256-0742/2020-6-1-118-124.
16. International standards for quality control, audit, inspection, other assurance and related services (n.d.), available at: https://mof.gov.ua/uk/mizhnarodni-standarti-auditu.
17. The Verkhovna Rada of Ukraine (2017), The Law of Ukraine “On the audit of financial statements and auditing activities”, available at: https://zakon.rada.gov.ua/laws/show/2258-19#Text.
18. Sysoieva, I., Balaziuk, O. and Pylypenko, L. (2019), Modelling of enterprise’s accounting policy: theoretical aspect. Baltic Journal of Economic Studies, vol. 5, no. 1, pp. 188193. https://doi.org/10.30525/2256-0742/2019-5-1-188-193.
19. Babenko, V., Nazarenko, O., Nazarenko, I., Mandych, O. and Krutko, M. (2018), Aspects of program control over technological innovations with consideration of risks. Eastern-European Journal of Enterprise Technologies, vol. 3, no. 4(93), pp. 9–19. https://doi.org/10.15587/1729-4061.2018.133603.
20. Sakhno, A., Polishchuk, N., Salkova, I. and Kucher, A. (2019), Impact of credit and investment resources on the productivity of agricultural sector. European Journal of Sustainable Development, vol. 8, no. 2, pp. 335–345. https://doi.org/10.14207/ejsd.2019.v8n2p335.
21. Makarenko, І., Kravchenko, О., Ovcharova, N., Zemliak, N. and Makarenko, S. (2020), Standardization of companies’ sustainability reporting audit. Agricultural and Resource Economics, vol. 6, no. 2, pp. 78–90. https://doi.org/10.51599/are.2020.06.02.05.
22. Volosovych, S. and Baraniuk, Y. (2019), State financial control in terms of digitalization of the institutional environment. Baltic Journal of Economic Studies, vol. 5, no. 4, pp. 82–91. https://doi.org/10.30525/2256-0742/2019-5-4-82-91.
23. Al‐Shaer, H. and Zaman, M. (2018), Credibility of sustainability reports: the contribution of audit committees. Business Strategy and the Environment, vol. 27, is. 7, pp. 973–986. https://doi.org/10.1002/bse.2046.
24. Kucher, A. (2019), Zonal features of formation and reserves of increasing the sustainable competitiveness of agricultural enterprises. Agricultural and Resource Economics, vol. 5, no. 3, pp. 77–105. https://doi.org/10.22004/ag.econ.293987.
25. Balaziuk, О., Sysoieva, І. and Pilyavets, V. (2020), Control and accounting aspects of introducing agile-methodology for software development projects. Financial and credit activity: problems of theory and practice, vol. 3, no. 34, pp. 94–102. https://doi.org/10.18371/fcaptp.v3i34.215413.
26. Nitsenko, V., Mardani, A., Streimikis, J., Ishchenko, M., Chaikovsky, M., Stoyanova-Koval, S. and Arutiunian, R. (2019), Automatic information system of risk assessment for agricultural enterprises of Ukraine. Montenegrin Journal of Economics, vol. 15, is. 2, pp. 139–152. https://doi.org/10.14254/1800-5845/2019.15-2.11.
27. Basiurkina, N., Sysoieva, I., Ratushna, J., Kotenko, T., Baistriuchenko, N. and Sukhanova, A. (2020), Substantiation of the innovation and investment project using the method of real options. International Journal of Management, vol. 11, is. 5, pp. 497–510. https://doi.org/10.34218/IJM.11.5.2020.047.
28. Kushnir, V. (2018), Internal control in the management system of meat processing enterprises. Agricultural and Resource Economics, vol. 4, no. 1, pp. 91–108. https://doi.org/10.22004/ag.econ.270291.
29. Yurchenko, T. (2018), Documentary support of internal control of land resources. Agricultural and Resource Economics, vol. 4, no. 2, pp. 144–164. https://doi.org/10.22004/ag.econ.274548.
30. Zhuk, V., Zamula, I., Liudvenko, D. and Popko, Ye. (2020), Development of non-financial reporting of agricultural enterprises of Ukraine. Agricultural and Resource Economics, vol. 6, no. 4, pp. 76–89. https://doi.org/10.51599/are.2020.06.04.05.
31. Lysenko, V. (2017), Corporate strategy of risk management in agribusiness. Agricultural and Resource Economics, vol. 3, no. 4, pp. 97–108. https://doi.org/10.22004/ag.econ. 267898.
32. Lomovskykh, L., Mandych, O., Kovalenko, O., Karasova, N. and Orzel, A. (2019), Тhе algorithm of analysis of agricultural risks under influence of incomplete information about their parameters. Financial and credit activity: problems of theory and practice, vol. 3, no. 30, pp. 112–120. https://doi.org/10.18371/fcaptp.v3i30.179519.
33. World Economic Crimes and Fraud Study 2020 (2020), available at: https://www.pwc.com/ua/uk/survey/2020/economic-crime-survey.html.
34. The official site of Audit Chamber of Ukraine, available at: https://www.apu.com.ua/#.
35. Matviychuk, A. V. (2005), Analiz ta prohnozuvannya rozvytku finansovo-ekonomichnykh system iz vykorystannyam teoriyi nechitkoyi lohiky [Analysis and forecasting of the development of financial and economic systems using the theory of fuzzy logic], TsNL, Kyiv, Ukraine.
36. Matviychuk, A., Novoseletskyy, O., Vashchaiev, S., Velykoivanenko, H. and Zubenko, I. (2019), Fractal analysis of the economic sustainability of enterprise. SHS Web of Conferences. Proceedings of the 8th International Conference on Monitoring, Modeling & Management of Emergent Economy (M3E2 2019). Vol. 65. Odessa, Ukraine, May 22–24, https://doi.org/10.1051/shsconf/20196500001.
37. Matviychuk, A., Strelchenko, I., Vashchaiev, S. and Velykoivanenko, H. (2019), Simulation of the crisis contagion process between countries with different levels of socio-economic development. CEUR-WS.org. Proceedings of the 15th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer (ICTERI 2019). Vol. 2393. Kherson, Ukraine, June 12–15, available at: http://ceur-ws.org/Vol-2393/paper_423.pdf.
38. Rotshteyn, O. P. and Rakytyansʹka, Н. В. (2006), Diahnostyka na bazi nechitkykh vidnoshenʹ v umovakh nevyznachenosti [Diagnosis based on fuzzy relationships in conditions of uncertainty], Universam-Vinnytsia, Vinnytsia, Ukraine.
39. Rotshteyn, O. P. and Rakytyansʹka, Н. В. (2015), Diagnosis based on multidimensional fuzzy relationships. Systems research and information technology, no. 2, pp. 97–111.
Published
2021-03-20
How to Cite
Sysoieva, I., Zagorodniy, A., Pylypenko, L., TomilinО., Balaziuk, O., & Pohrishchuk, O. (2021). Analysis of potential risks of audit of agricultural enterprises. Agricultural and Resource Economics: International Scientific E-Journal, 7(1), 164-191. https://doi.org/10.51599/are.2021.07.01.09
Issue
Section
Articles
