The Article deals with issues of improving methods of planning and carrying out internal audit in conditions of risk-oriented approach to audit according to the indices of value-based management system - VBM (Value Based Management) using the risk card (risk matrix). A risk card (risk matrix)...

The Article covers the issues of developing organizational and methodological basis for evaluating efficiency of baking factory in-house control system. Factors affecting the organizational and methodical approach to the evaluation of in-house control have been identified. Criteria for...

Availability of diversity structures and complex management systems create objective preconditions for establishing internal audit service within the corporate management structure. According to the research done, nowadays there is a considerable shortage of methodical materials and...

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

Special place in ensuring trust in the relationship between the state and society belongs to effective public control over government bodies which in most developed democratic countries is realized in the form of the state audit. Thus, this article grounds the need for a systematic approach to...

Changes in auditor's report structure, content and scope in accordance with the International Standards on Auditing both retrospectively and prospectively have been covered. The history of the International Standards on Auditing (Guidelines) regarding the auditor's report has been presented....

The paper proposes a model of verbal control costs for hop growing. The main objective of this model is systematization of operations for identifying production costs of hop products and their net cost formation. Taking into account such hop products specific characteristics as the production...

The issue of funding as an integral part of the problem of ensuring regulatory accounting and auditing bodies independence, have appeared in scientific research relatively recently. The previous funding model, mainly based on voluntary contributions, became obsolete, and modern circumstances...

Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by implementation of the tasks placed to the internal audit staff...