РОЛЬ ПОВТОРНОЇ ПЕРЕВІРКИ В ОЦІНЮВАННІ ЯКОСТІ ПРОЦЕДУР ПЕРВИННОГО КОНТРОЛЮ

Анотація

The subject of investigation is procedures quality of primary control. The purpose of research is a substantiation of the role of checkback in the evaluation of procedures quality of primary control. Methodology of research. Methods of systematization, generalization, formal logic are applied during the research, abstracting in order to formalize requirements for carrying out procedures of back checking, identifying the general purpose and objectives of checkout of the procedures quality of primary economic control, objects and parameters of evaluation of these procedures. The author used techniques of information design, intellectual analysis, special methodology of economic control for the specification of methods and techniques of back checking, for generalization of typical administrative decisions according to the level of corrective actions. Findings. It has been proved that the checkback was carried out according to the levels of management necessities: 1 – rationality and efficiency of the use of control system resources; 2 – responsibility strengthening in the conditions of operation of standards of management quality; 3 – management development on the basis of improvement of the financial checking system. The author systematized the items of checkback according to the groups of primary control procedures. It allowed to define methods and technique of determination of primary control procedures in accordance with certain set of parameters. Parameters of quality estimation of the control procedures (conformity / non-conformity) are not formal. Parameters of quality estimation of the control procedures were detailed taking into account cases of their typical expression. Practical value. According to the general assessment of the checkback results four levels of corrective actions, accessible for management and relevant for taking administrative decisions were offered. They are critical non-conformity, substantial non-conformity, presence of insignificant non-conformity, conformity. Research results are the basis for development of informative model of checkback. Above mentioned facts are considered to be the perspective of the further research. Keywords: economic control, checkback, quality of control procedures, parameters, levels of corrective actions. REFERENCES 1. Alekseeva, V. V. & Grachyeva, N. A. (2016). Otsenka sistemy vnutrennego kontrolya v audite [Assessment of the internal control system in audit]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of theory and methodology of accounting, control and analysis, 3 (15), 71– 75 [in Russian]. 2. Bahrii, K. L. (2015). Vazhlyvist vnutrishnohospodarskoho kontroliu ta osoblyvosti yoho orhanizatsii na promyslovykh pidpryemstvax [The importance of internal control and the features of its organization in industrial enterprises]. Ekonomichni studii – Economic Studies, 3 (7), 16–19 [in Ukrainian]. 3. Bezverkhii, K. (2014). Testuvannia systemy vnutrishnohospodarskoho kontroliu pidpryiemstva [Testing of the enterprise’s internal control system]. Visnyk Kyivskoho natsionalnoho torhovelno-ekonichnoho universytetu – Herald of Kyiv National University of Trade and Economics, 3, 95–108 [in Ukrainian]. 4. Vaskovych, I. M. & Baran, M. M. (2013). Podatkovi perevirky: suchasnyi stan ta protsedury provedennia [Tax Inspections Current State and Procedures]. Visnyk Natsionalnoho universytetu “Lvivska politekhnika”. Seriia : Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku. – Bulletin of Lviv Polytechnic National University. Series: Management and Entrepreneurship in Ukraine: the stages of formation and problems of development, 767, 104–109 [in Ukrainian]. 5. Hlibko, V. M. (2013). Teoretychni ta orhanizatsiini osnovy pryznachennia i provedennia sudovo-ekonomichnoi ekspertyzy [Theoretical and organizational foundations of appointment and conduct of forensic economic expertise]. Teoriia i praktyka pravoznavstva – Theory and practice of jurisprudence, 2 (4). Retrieved from http://nauka.jur-academy.kharkov.ua/ download/el_z birnik/2.2013/32_1.pdf (accessed 1 December 2018) [in Ukrainian]. 6. Mizhnarodni standarty kontroliu yakosti, audytu, ohliadu, inshoho nadannia vpevnenosti ta suputnikh posluh : vydannia 2016–2017 roku [Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2016–2017 Edition] (2018). https://www.apu. net.ua/ 1151-miznarodni-standarti-kontroluyakosti-2016–2017. Kyiv : Mizhnarodna Federatsiia Bukhhalteriv, Audytorska palata Ukrainy, 1141 p. Retrieved from https:// www.apu.net.ua/1151-miznarodni-standartikontrolu-yakosti-2016–2017 [in Ukrainian]. 7. Panteleiev, V. P. (2009). Kontseptsiia vnutrishnohospodarskoho kontroliu diialnosti pidpryiemstv: metodolohiia, orhanizatsiia, rozvytok [Conception of internal control of activity of enterprises: methodology, organization, development] Extended abstract of Doctor’s thesis. – Kyiv : DASAO, 43 p. [in Ukrainian]. 8. Petrenko, S. M. (2010). Metodychni zasady informatsiinoho zabezpechennia vnutrishnoho kontroliu [Methodical foundations of information support for internal control]. Visnyk ZhDTU, 3 (53), 188–192 [in Ukrainian]. 9. Podolianchuk, O. A. (2015). Inventaryzatsiia v audyti yak pryiom metodu faktychnoho kontroliu [Inventory in auditing as a method of actual control]. Ekonomichni nauky. Ceriia: Oblik i finansy, 12(1), 240–249 [in Ukrainian]. 10. Proskurina, N. M. (2015). Orhanizatsiinometodychni pidkhody do vykorystannia roboty vnutrishnikh audytoriv pry audyti finansovoi zvitnosti [Organizational and methodological approaches to the use of the work of internal auditors in auditing financial statements]. Naukovyi visnyk Uzhhorodskoho universytetu: Seriia: Ekonomika – Uzhhorod: Vydavnytstvo UzhNU «Hoverla», 1 (45), Vol. 2, 331–338 [in Ukrainian]. 11. Redko, O. & Redko, K. (2011). Protsedury audytu yak osnova profesiinoi praktyky [Audit procedures as a basis for professional practice]. Bukhhalterskyi oblik i audyt, 6, 45–50 [in Ukrainian]. 12. Rudenko, Ye. M. (2014). Udoskonalennia mekhanizmu upravlinnia podatkovymy platezhamy silskohospodarskykh pidpryiemstv [Improving the management mechanism of tax payments of agricultural enterprises]. Visnyk ahrarnoi nauky Prychornomoria, 3(2), 35–43 [in Ukrainian]. 13. Riadska, V. V. (2015). Doslidzhennia zmistu modelei vnutrishnofirmovoi systemy kontroliu yakosti audytorskykh posluh [Examination of the content of models ofthe internal audit quality control system]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia: Ekonomichni nauky, 4 (62), 209–211 [in Ukrainian]. 14. Urusova, Z. P. & Pylypiuk, O. M. (2014). Osoblyvosti revizii, shcho provodytsia na vymohu pravookhoronnykh orhaniv [Features of the audit conducted at the request of law enforcement agencies]. Visnyk Kharkivskoho natsionalnoho ahrarnoho universytetu im. V. V. Dokuchaieva. Seriia: Ekonomichni nauky, 5, 188–196 [in Ukrainian]. 15. Shevchuk, O. A. (2015) Aktualni pytannia metodychnoho zabezpechennia diialnosti orhaniv derzhavnoho finansovoho kontroliu [Topical issues of methodological support of the state financial control authorities]. Naukovyi visnyk natsionalnoi akademii statystyky, obliku ta audytu, 2, 61–68 [in Ukrainian]. 16. Boyle, D. M., DeZoort, F. T. & Hermanson,D.R. (2015) The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors’ Risk Judgments. Accounting Horizons, 3, Vol. 29, 695–718 [in English].  Published:   2019-06-14

Класифікація

Схожі роботи