Аналіз Потенційних Ризиків Аудиту Аграрних Підприємств

Sysoieva, Inna; Zagorodniy, Anatoliy; Pylypenko, Liubomyr; Томілін, Олексій; Balaziuk, Oksana; Pohrishchuk, Oleg

doi:10.51599/are.2021.07.01.09

Cited by 7 publications

(1 citation statement)

References 11 publications

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“…[5], Сисоєва I., Загородній A., Пилипенко Л., Томілін О., Балащук O. [6] та багато інших. Втім, перш за все, слід зауважити, що праці науковців присвячені проблемам оцінки й моделювання аудиторського ризику, переважно в напрямку обґрунтування прийнятних значень аудиторського ризику, які дозволять ефективно й грамотно провести кожну конкретну перевірку.…”

Section: в статье представлен обзор подходов к оценке аудиторских рис...unclassified

Theoretical and Methodological Aspects of Minimizing Audit Risks by Internal Audit Services

Shmygol¹,

Trokhymets²

2022

State and Regions. Series: Economics and Business

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The article presents an overview of approaches to assessing audit risks by internal audit services, and an analysis of ways to minimize them. It was found that the preliminary and final assessments of audit risk in general and its components are significantly differing. Moreover, in an audit by internal audit services, changes in judgment about the amount of individual components of audit risk can change several times during the audit period as additional information becomes available. But taking this into account this moment it will be allow more accurately assess the components of audit risk and develop certain recommendations to minimize it. The author's proved that for internal audit services in developing measures to minimize audit risks, it is first necessary to answer the question of the rationality of risk assessment at the planning stage, if the judgment about it would be changed during the audit. A change in the audit risk assessment necessitates changes in the Audit Plan and Program. Therefore, the authors of the article made a proposal to compile a verification program after testing. For this, testing should be the first step of the audit. In other words, we propose to make changes in the sequence of actions of the auditor during the audit: first assess the risk (this may mean an audit of cash, banking transactions and settlements with accountable persons), and only then draw up an audit program. The author's proposed improvement of the audit risk assessment methodology which will allow compiling an audit program based on real data on the state of the internal control environment, to reduce labour costs when making changes to the audit procedure. These recommendations will improve the quality of the test, because any changes to the program during the test are less reasonable than the program developed on the basis of actually confirmed numerical data and as a whole.

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Section: в статье представлен обзор подходов к оценке аудиторских рис...unclassified

Theoretical and Methodological Aspects of Minimizing Audit Risks by Internal Audit Services

Shmygol¹,

Trokhymets²

2022

State and Regions. Series: Economics and Business

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Realizing credible remote agricultural auditing with trusted video technology

Mahmud,

Scarsbrook,

et al. 2023

Journal of Cybersecurity

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The conventional approaches of auditing agricultural commodities from the production and transportation level to the retailers and consumers often get obstructed by the lack of human resources, delayed response, and high frequency of location updates—resulting in poor quality and safety compliance. Its digital transformation, known as remote auditing, could address these limitations to a greater extent; however, it is still subject to diverse cyberattacks, including tampering with the video streams provided for verification. Since a detailed and concurrent forensic examination of videos during remote auditing significantly increases the computational burden on the network and infrastructure, alternative or complementary solutions should be developed. This paper outlines the technical feasibility of applying digital signatures over live video streams as a way to authenticate the source during remote auditing and thus contributes to limiting the scope of potential cyber threats. It proposes design options for realizing the authentication process with trusted computing technologies at different phases, from signing the videos to transmitting them through unreliable networks. A reference prototype is also developed based on the proposed end-to-end design to quantify the performance of trusted remote agricultural auditing in terms of the frame signing time, attack resistance, and resource overhead.

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Social Innovations in the Educational Space as a Driver of Economic Development of Modern Society

Sysoieva¹,

Міклуха²,

Позняковська³

et al. 2021

ФКДПТП

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Abstract. The main provisions of the conceptualization of the introduction of social innovations in education and science, which constitute the internal content and is one of the main essential forms of economic development of modern society, are substantiated. It has been studied that the leading countries in terms of the number of the most innovative companies in the world are industrialized countries, high-income countries, as the United Kingdom (not a member of the EU since 2020), Ireland, Cyprus. However, Bulgaria, Italy, Malta, Germany, Portugal, Slovakia, Hungary, Croatia and the Czech Republic remain the least educated countries in recent years. There is a need for in-depth reforms of the education system and focusing on additional research missions. and business activities. It has been proven that one of the most important and widespread elements of the architecture of innovation infrastructure in the world, which is a supply component, is higher education institutions (HEIs), and the largest number of leading universities is in the United States and the United States. Kingdom. The role of social initiatives in increasing the competitiveness of Ukrainian higher education institutions is highlighted. budget funds in the future. The normative basis for such implementation may be the EU Public Procurement Directive. Based on a study of foreign experience in innovation, it was found that to stimulate innovation of domestic enterprises is important to improve the legislation governing issues related to innovation; improvement of innovation structure: creation of innovation centers, consulting centers, innovation banks; development of development programs and active state support of innovatively active enterprises and financial stimulation of competitiveness of Ukrainian universities and increase of motivational incentives for teachers of educational institutions. Keywords: social sphere, innovations, innovation project, rating of world innovations, investments, sustainable development, innovations in education. JEL Classification M41, H20, Н44, А1 Formulas: 0; fig.: 1; tabl.: 7; bibl.: 13.

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Аналіз Потенційних Ризиків Аудиту Аграрних Підприємств

Cited by 7 publications

References 11 publications

Theoretical and Methodological Aspects of Minimizing Audit Risks by Internal Audit Services

Theoretical and Methodological Aspects of Minimizing Audit Risks by Internal Audit Services

Realizing credible remote agricultural auditing with trusted video technology

Social Innovations in the Educational Space as a Driver of Economic Development of Modern Society

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