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AUDIT PROCEDURES IN THE AUDIT OF ECONOMIC SECURITY OF BUSINESS

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PDF: Author(s): Dymova I. A.,
Number of journal: 4(53) Date: November 2020
Annotation:

The article is devoted to the problem of application and effectiveness of audit procedures in the framework of business economic security audit. The author connects the solution of this problem with the development of methodological tools for the integrated use of audit procedures, taking into account the expansion of their composition. The relevance of the research is caused by the presence of a deep crisis of audit activity, both in Russia and around the world, which requires the development of new areas of audit. One of these areas may be the audit of business economic security, which, in turn, makes it necessary to study the application of appropriate audit procedures. The purpose of this work is to develop the theoretical and methodological foundations for the use of audit procedures in the audit of business economic security. To achieve this goal, the article consistently solves a number of tasks, including: the list of audit procedures in accordance with international standards on auditing is considered; the necessity of expanding the scope of audit procedures for the purpose of business economic security audit is justified; the methodological tools for complex use of audit procedures in the framework of business economic security audit are proposed. The conducted research allowed us to determine a set of audit procedures, the use of which will not only ensure a sufficient level of effectiveness of the audit of business economic security, but will also contribute to obtaining objective and reliable information about the level of internal control systems and economic security of the audited entity’s business. The application of the audit procedures discussed in the article will provide the most rational approach to preventing, identifying and localizing external and internal threats to business stability and violations of the business continuity principle of an economic entity.

Keywords:

audit procedures, audit evidence, audit, audited entity, economic security, business, economic entity, resources, stability, threats, business continuity.

For citation:

Dymova I. A. Audit procedures in the audit of economic security of business. Business. Education. Law, 2020, no. 4, pp. 170–174. DOI: 10.25683/VOLBI.2020.53.451.