Improvement of Methodical Approaches to Audit of Fixed Assets Acquisition for Increasing of a Level of Enterprise Economic Security

Melikhova, Т.; Hrebeniuk, O.

doi:10.32702/2306-6806.2020.1.27

Cited by 3 publications

(2 citation statements)

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“…However, the administration of xed assets in some enterprises has not kept up with the information age and is still in the traditional mode. Sticking a paper code strip or an RFID tag to the device for routine statistics and inventory is the typical method of information management for xed assets [3]. However, as the level of informatization has improved, traditional technologies have become more vulnerable to issues such as low intelligence, time-consuming and labor-intensive inventory, late information updates, and the inability to grasp asset status in real time.…”

Section: Introductionmentioning

confidence: 99%

Fixed Assets Positioning Management Based on Nonlinear Difference Algorithm

2022

Mobile Information Systems

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Fixed assets are an enterprise’s core means of production and a vital asset for the enterprise’s sustainability. Good fixed asset management not only helps to enhance asset utilization but also helps to prevent idleness and asset loss, both of which are vital in the success of the enterprise. To improve fixed asset management, it needs not only a good asset management system but also advanced asset monitoring and management technology. As a result, to address the issues of difficult positioning, tracking, and low management efficiency in enterprise’s asset management, this paper optimizes the commonly used the LANDMARC positioning algorithm and implements an improved algorithm based on Lagrange nonlinear interpolation. It is also used in fixed asset positioning management to overcome the problem of increasing the density of auxiliary tags to enhance positioning accuracy, which leads to higher costs and greater radio frequency interference. Simultaneously, a set of RFID-based fixed asset management systems was built and implemented, starting with the application requirements of enterprises and combining the optimization algorithm with FRID technology. Finally, a simulation experiment on the application of the Lagrange nonlinear interpolation algorithm in fixed asset positioning management is carried out and a comparison with other algorithms is performed. According to the simulation findings, the new algorithm has enhanced the positioning accuracy. The system can perform all-around dynamic tracking and positioning management of diverse assets, optimize the use efficiency and management level of assets, and improve the intelligent level of enterprise asset management.

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Section: Introductionmentioning

confidence: 99%

Fixed Assets Positioning Management Based on Nonlinear Difference Algorithm

2022

Mobile Information Systems

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“…[20], Меліхової Т.О., Гребенюк О.В. [21], Назаренко І.М., Сахошка В.М. [22], Сіберта В.В., Даньківа Й.Я.…”

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Audit Tasks of the Investment Activities of Enterprises

Sherstiuk

2023

Business Navigator

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The main aspects of the tasks of investment activities of enterprises audit formalization have been studied in the article. According to the results of the research, meaningful characteristics of business operations related to investment activities and their accounting interpretation were identified. It was established that financial reporting indicators characterize investment activity through the disclosure of information about financial results of the execution of business operations, related cash flows, as well as characteristics of capital and financial investment objects. It is proposed to determine the tasks of the audit of investment activities according to the application of set of the management staff statements regarding the financial reporting indicators. The list of tasks, the solution of which will contribute to the auditor's provision of information users with confidence in the adequacy of disclosure of its characteristics, is formalized. The results of the research made it possible to formalize the list of tasks, the solution of which will contribute to the auditor's provision of information users with confidence in the adequacy of disclosure of its characteristics. The specified tasks, among other things, involve the assessment by the auditor the number of aspects of the investment activities of enterprises reflection in financial statements. These aspects include the characteristics of recognizing investment objects as enterprise assets, establishing the fact of carrying out economic transactions with them, the legitimacy of the investment projects implementation, their measurement and accuracy of display, classification and presentation of information to users. At the same time, among the tasks of the investment activities audit, aspects that depend on the investment goal, the method of investment projects evaluating, the formation of financial results from their implementation, and the corresponding cash flows should be taken into account. Among the tasks of further research on the topic of scientific publication, among other things, may be the selection and application of audit procedures that can be used to obtain audit evidence regarding the assertions of management personnel identified during scientific research.

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Аудит Операцій З Основними Засобами: Методика, Чинники, Які Потрібно Враховувати, Помилки Та Порушення, Що Виявляються

Васильків¹,

Чубай²

2021

journal

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У статті досліджено різні аспекти організації та проведення аудиторської перевірки наявності та руху основних засобів на підприємствах, враховуючи основні особливості їх обліку та класифікації відповідно до НП(С)БО, МСБО та МСФЗ. Згруповано джерела аудиторських доказів, необхідних аудитору під час проведення аудиторської перевірки. Також запропоновано етапи проведення аудиту операцій з основними засобами, наведено методичні прийоми, що можуть застосовуватися під час перевірки. Встановлено, які чинники впливають на аудит операцій з основними засобами та на що саме аудитору потрібно звернути найбільшу увагу. Наведено види порушень і помилок, які найчастіше виявляються під час аудиту операцій з основними засобами. Зазначено перевіряючи, які первинні документи, можна виявити ці порушення та розкрито їх вплив на базу оподаткування податком на прибуток та на фінансову звітність підприємства.

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Improvement of Methodical Approaches to Audit of Fixed Assets Acquisition for Increasing of a Level of Enterprise Economic Security

Cited by 3 publications

References 0 publications

Fixed Assets Positioning Management Based on Nonlinear Difference Algorithm

Fixed Assets Positioning Management Based on Nonlinear Difference Algorithm

Audit Tasks of the Investment Activities of Enterprises

Аудит Операцій З Основними Засобами: Методика, Чинники, Які Потрібно Враховувати, Помилки Та Порушення, Що Виявляються

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