03.11.2023; Суми, Україна: II Міжнародна наукова конференція «Наукові орієнтири: теорія та практика досліджень»
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GOVERNANCE, RISK MANAGEMENT AND COMPLIANCE: DIRECTIONS FOR THE DEVELOPMENT OF PROFESSIONAL AUDITING COMPETENCES

  • Olha Kuchma,
  • Yevgen Kotukh
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Опубліковано 16.11.2023

Як цитувати

Kuchma, O., & Kotukh, Y. (2023). GOVERNANCE, RISK MANAGEMENT AND COMPLIANCE: DIRECTIONS FOR THE DEVELOPMENT OF PROFESSIONAL AUDITING COMPETENCES. Матеріали конференцій МЦНД, (03.11.2023; Суми, Україна), 17–19. вилучено із https://archive.mcnd.org.ua/index.php/conference-proceeding/article/view/787

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Анотація

The contemporary phase of societal development and digital transformation in both the public and private sectors, coupled with global economic processes, culminates in a multifaceted, layered system of demands for the professional standards of auditors. Challenges confronting modern auditor education are amplified by the outcomes of the state's digital transformation and the integration of advanced information technologies in the realm of public services and information-analytical systems. This includes artificial intelligence, Big Data, intelligent data analysis, and decision support systems [1].

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Посилання

  1. Olha Kuchma, Yevgen Kotukh. Evolutionary transformation of state auditing: Ukraine in a world context. I Congreso Internacional de Contabilidad, Auditoría y Finanzas «Finanzas Sostenibles: Desafíos y Avances en la Realidad Económica Global». 2023/10/19. URL: https://repository.unab.edu.co/handle/20.500.12749/22053
  2. Niemi, Ilona. "Optimizing board oversight of compliance as a risk governance instrument." Journal of Risk Management in Financial Institutions 16.3 (2023): 273-281.
  3. Olha Kuchma, Yevgen Kotukh. Evolution of the methodological provision of risk-based audit approach. Proceedings of ISERD : International Conference, Dubai, UAE, 01st – 02nd September, 2023. URL: https://www.worldresearchlibrary.org/up_proc/pdf/6082-169693757610-14.pdf
  4. Plis G..V. & Kotukh Y.V., Nehoroshih D. M. & Khalimov G.Z., & Kuchma O.M. (2021) Audit of information security as a necessary component of management in state institutions. State construction, book 1, № 30 URL: http://db.kh.ua/index.php/db/article/view/117