{"id":14152,"date":"2020-09-20T10:00:13","date_gmt":"2020-09-20T07:00:13","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14152"},"modified":"2021-01-10T21:23:45","modified_gmt":"2021-01-10T19:23:45","slug":"advanced-tools-and-methods-in","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/advanced-tools-and-methods-in\/","title":{"rendered":"Konoplina O., Mizik I. Advanced Tools and Methods in Audit of Financial & Economic Security: on the Example of Water Services Enterprises in Ukraine"},"content":{"rendered":"

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JEL Classification<\/strong>: M21, M42
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-05<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Konoplina Olena<\/strong>, Ph.D, Associate Professor, O.\u00a0M.\u00a0Beketov National University of Urban Economy, Kharkiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-5490-752x<\/a>
\ne-mail:<\/strong> konoplina.olena@gmail.com<\/a><\/p>\n

Mizik Iuliia<\/strong>, Ph.D, Associate Professor, O.\u00a0M.\u00a0Beketov National University of Urban Economy, Kharkiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-3175-9103<\/a>
\ne-mail:<\/strong> mizik.yuliya13@gmail.com<\/a><\/p>\n

 <\/p>\n

Macroprudential Regulation in Ensuring of the Development of Financial Markets<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. This article is devoted to advanced tools and methods in audit of financial & economic security at Ukrainian water services enterprises. The water supply and sewage system is one of the most important branches of Ukrainian economy. Given the critical technical, economic and financial situation of the industry, it demands the search for and application of new effective methods that would ensure not only the efficiency of operation, but also the security of the enterprise. That is why the formation of the system of financial and economic security of enterprises in the industry is an objective necessity of modern management.<\/p>\n

Purpose.<\/strong> The purpose of the article is to study the methods and tools of auditing the financial and economic security of water supply and sewerage companies to ensure a rapid response to constant changes in the external and internal environment.<\/p>\n

Results<\/strong>. The essence of auditing the system of financial and economic security of water supply and sewage companies is manifested through the specifics of their activities. Therefore, along with the standard processes inherent in the audit, it is necessary to develop those directions which take into account the factors that are specific to these enterprises. Methods of estimating the environmental impact factors on the financial and economic security of water supply and sewage companies can be grouped as follows: forecasting methods, modeling methods, methods for evaluating the consequences, expert methods.<\/p>\n

Conclusion<\/strong>. Therefore, the result of auditing financial and economic security is the preparation of general conclusions and recommendations for ensuring its financial and economic security both at the current stage and in the future.<\/p>\n

Keywords<\/strong>: water services enterprises; audit; management; financial & economic security; factor; system.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Mosenkov, O. (2005). Systems of financial audit. Design Methodology<\/em>. Kharkiv: INZHEK [in Ukrainian].<\/li>\n
  2. Galitsin, V. (2000). Sistemyaudit<\/em>. Kyiv: KNUU [in Ukrainian].<\/li>\n
  3. Susidenko, O. V. (2015). Formation of the system of financial security of the enterprise <\/em>(Ph.D. Thesis). Economic Sciences. Khmelnitsky: Khmelnitsky National University.<\/li>\n
  4. Firmansa, E., Zakaria, A. & Nindito, M. (2018). The Influence of Characteristics of The Board of commissioners, audit Committee Meetings and Auditor Type on Intellectual Capital Disclosure. Economics, Finance and Accounting<\/em>, 5 (1), 144-151. DOI: https:\/\/doi.org\/10.17261\/Pressacademia.2018.819.<\/li>\n
  5. Ukraine Utility. Mode of access to the resource. Retrieved from: http:\/\/statistic.jkg-portal.com.ua\/ua [in Ukrainian].<\/li>\n
  6. Haji, A. (2015). The Role of Audit Committee Attributes in Intellectual Capital Dsiclosures: Evidence From Malaysia. Managerial Auditing Journal<\/em>, 30, 756-784. DOI: https:\/\/doi.org\/10.1108\/MAJ-07-2015-1221.<\/li>\n
  7. Yaseen, S., Dajani, D. & Hasan, Y. (2016). The Impact of Intellectual Capital on The Competitive Advantage: Applied Study in Jordanian Telecommunication Companies. Computers in human behavior<\/em>, 62, 168-175. DOI: https:\/\/doi.org\/10.1016\/J.Chb.2016.03.075.<\/li>\n
  8. Korol, I. & Poltorak, A. (2018). Financial risk management as a strategic direction for improving the level of economic security of Ukraine. Baltic Journal of Economic Studies<\/em>, 4, 235-241. DOI: https:\/\/doi.org\/10.30525\/2256-0742\/2018-4-1-235-241.<\/li>\n
  9. Tytenko, L. V. (2018). Economic security as an element of strategic management system: accounting and analytical aspect. Baltic Journal of Economic Studies<\/em>, 4, 309- DOI: https:\/\/doi.org\/10.30525\/2256-0742\/2018-4-3-309-318.<\/li>\n
  10. Konoplina,, Mizik, Y., Chekh, N., & Savenko, K. (2020). Peculiarities of Business Reputation Assessment for Water Supply Companies. Municipal Economy of Cities<\/em>, 2(155), 29-33. DOI: https:\/\/doi.org\/10.33042\/2522-1809-2020-2-155-29-33\/<\/li>\n
  11. Shyshkina, O. (2020). Principles of Financial Risk Management of Industrial Enterprises. Modern Economics<\/em>, 19, 206-211. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-34.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 09 July 2020<\/p>\n

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    Konoplina O., Mizik I. (2020). Advanced Tools and Methods in Audit of Financial & Economic Security: on the Example of Water Services Enterprises in Ukraine. Modern Economics<\/em>, 22(2020), 31-35. DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-05.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M21, M42 DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-05 [\/vc_column_text][vc_column_text] Konoplina Olena, Ph.D, Associate Professor, O.\u00a0M.\u00a0Beketov National University of Urban Economy, Kharkiv, Ukraine ORCID ID: 0000-0001-5490-752x e-mail: konoplina.olena@gmail.com Mizik Iuliia, Ph.D, Associate Professor, O.\u00a0M.\u00a0Beketov National University of Urban Economy, Kharkiv, Ukraine ORCID ID: 0000-0002-3175-9103 e-mail: mizik.yuliya13@gmail.com   Macroprudential Regulation in Ensuring of the Development of Financial Markets
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