INFORMATION SUPPORT OPTIMIZATION OF THE AUDIT OF THE ECONOMIC SECURITY SYSTEM IN CONSTRUCTION INDUSTRY ENTERPRISES

Authors

DOI:

https://doi.org/10.36690/2674-5208-2020-3-65

Keywords:

information support, audit of economic security system, construction industry enterprise, components of economic security system

Abstract

The article is devoted to the study of the information support optimization for the audit of the economic security system in construction industry enterprises. The purpose of this article is to provide recommendations for information support optimizing of the audit of the economic security system in the construction industry enterprises, depending on the functional components of such a system. Research methodology: methods of comparison, analysis and synthesis are used to achieve this goal. The article highlights the debatable issues of interpretation of the definition of "information support of the audit of the economic security system." The classification of components of information support by content is considered, the problems of information support in the normative-legal aspect and by objects of audit of the system of economic security, depending on its functional components are revealed. The result of the study is the construction of an optimal system of information support to meet the needs of users in the management process.

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Author Biographies

Vasyl Dmitrenko, Cherkasy Institute of Fire Safety named after the Heroes of Chernobyl

Ph.D. (Economics), Professor, Cherkasy Institute of Fire Safety named after the Heroes of Chernobyl, Cherkasy, Ukraine, dmytrenkovi@ukr.net, ORCID : https://orcid.org/0000-0003-1860-418X

Yury Prav, Interregional Academy of Personnel Management

Ph.D. (Economics), Associate Professor of the Public Administration Department of the Educational and Scientific Institute of International Relations and Social Sciences, Interregional Academy of Personnel Management, Kyiv, Ukraine, e-mail: vsegda_prav@ukr.net

References

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Decision of the Audit Chamber of Ukraine of April 18, 2003 №122 Retrieved from: https://www.apu.com.ua.

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Artyukh O. V. (2013). Problems of information support of management audit. Naukovyj visnyk. №12 (191), 61-72.

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Published

2020-10-01

How to Cite

Dmitrenko, V., & Prav, Y. (2020). INFORMATION SUPPORT OPTIMIZATION OF THE AUDIT OF THE ECONOMIC SECURITY SYSTEM IN CONSTRUCTION INDUSTRY ENTERPRISES. Economics, Finance and Management Review, (3), 65–71. https://doi.org/10.36690/2674-5208-2020-3-65

Issue

Section

Chapter 2. Development of Finance, Accounting and Auditing