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10. Onhanizatsiia hotelnoho hospodanstva [Tekst] : navchalnyi posibnyk / O. Holovko [ta in.] ; M-vo osvity i nauky Uknainy, Mukachivskyi derzhavnyi univensytet. - K. : Kondon, 2011. - 408 s.
11. Pnoektuvannia hoteliv : navchalnyi posibnyk / za ned. A.A. Mazanaki. - K. : KNTEU, 2012. - 340 s. Radchenko L.O. Osoblyvosti nestonannoho senvisu. Obsluhovuvannia inozemnykh tunystiv : navchalnyi posibnyk / L.O. Radchenko, P.P. Pyvovanov, O.V. Novikova, L.D. Lovshyna, A.M. Nikolaienko-Lomakina. - Kh. : Svit knyh, 2012. - 288s.
12. Sokol T.H. Onhanizatsiia obsluhovuvannia v hoteliakh i tunystychnykh kompleksakh : pidnuchnyk / T.H. Sokol . - K. : Altepnes, 2017. - 446s.
Даш про автора
Пузирьова Пол'ша Володимир'тна,
к.е.н., доцент кафедри пщприемництва та бюнесу, Ки-Твський нацюнальний уыверситет технолопй та дизайну e-mail: [email protected]
Данные об авторе
Пузырёва Полина Владимировна,
к.э.н., доцент кафедры предпринимательства и бизнеса, Киевский национальный университет технологий и дизайна e-mail: [email protected]
Data about the author Polina Puzyrova
Candidate of Economic Sciences, Docent of the department of entnepneneunship and business, e-mail: [email protected]
УДК: 657 http://doi.org/10.5281/1впоёо.3447653
КУДРЕНКО Н.В, ДЗИНГАР М.В.
Технологи аудиту та IX взаемозв'язок з сучасним розвитком шформацшних систем
Аудит, як елемент економiчного контролю, розкривае нов'1 можливост'1 п'1дприемницько1' д)яль-ност'1, визначае и ефективнсть та в'щпов'щн'сть чинному законодавству, нормативно-правових документв, а також досл'щжуе органзацю економ'чних процес'1в на п'щприемствI, збереження ф-нансових ресурс'в, дотримання трудовоI дисципл'1ни, достов'рн'сть в'щображення фнансових опе-рацй у бухгалтерському обл'1ку та зв'тност'1.
Аудиторська д^яльн'ють та пов'язан'1 з нею елементи бухгалтерского обл'1ку все бльше наби-рають значення у сучасних умовах господарювання, оскльки вони передбачають об'ективн'сть о^нки ф'шансово-господарськоI д'яльност.'( суб'екта господарювання на основ'1 нтересу корис-тувач'в щодо достовiрноl iнформацií про об'ект аудиту. Особливе значення у цьому процес мае аудитор, який мае бути незалежним «слухачем» тому, його думка е визначальною та важливою в прийнятт'1 управлнських рiшень щодо корисност'1 iнформацií користувач'в про господарську д)яль-нсть суб'екта господарювання.
Стаття присвячена питанням теоретичного обгрунтування розумння 1нформац'1йних технолопй як фактора, який е визначальним та сприяе '¡нтеграцп внутрiшнього та зовншнього аудиту як про-цесу досягнення мети щодо зростання ефективност роботи сучасного п'щприемства.
Отже, у статт'1 досл'щжено сучасн комп'ютерн програми, як використовуються на вах етапах проведення аудиту i описують деяк ключовi моменти роботи, а саме:
- перелiк основних функцональних можливостей програмного забезпечення для проведення аудиторсько1 д'яльност'!;
- основн'1 правила формування та використання iнформацiйного комплексу в управлiннi п'щпри-емством;
- огляд 1нформац'1йних систем i технолопй;
- основн'1 проблеми та перспективи процесу автоматизацн аудиту в Укран
- перерахован деяк основн'1 функцн 1нформац'1йних систем в управлiннi п'щприемством;
58 Формування ринкових вщносин в УкраУж №7-8 (218-219)/2019
© КУДРЕНКО Н.В., ДЗИНГАР М.В., 2019
- визначення та види ¡нформацйних технолопй;
- описан основн'1 переваги аудиту програмного забезпечення, аудиторських послуг, тип'1в;
- ¡снуюч1 характеристики програмного забезпечення аудиторськоI д1яльн'1ст1, як використову-ються сучасними аудиторськими компанями.
КлючовI слова: аудит, аудиторська д'тльн'сть, ¡нформац1я користувача, ¡нформац1йна система, управл!ння п'щприемством, програмне забезпечення аудиту, функцИ' ¡нформацйних систем, ¡нформац1йн1 технологи.
КУДРЕНКО Н.В., ДЗИНГАР М.В.
Технологии аудита и их взаимосвязь с современным развитием информационных систем
Аудит, как элемент экономического контроля, раскрывает новые возможности предпринимательской деятельности, определяет ее эффективность и соответствие действующему законодательству, нормативно-правовых документов, а также исследует организацию экономических процессов на предприятии, сохранение финансовых ресурсов, соблюдение трудовой дисциплины, достоверность отражения финансовых операций в бухгалтерском учете и отчетности.
Аудиторская деятельность и связанные с ней элементы бухгалтерского учета все больше приобретают значение в современных условиях хозяйствования, поскольку они предполагают объективность оценки финансово-хозяйственной деятельности предприятия на основе интереса пользователей по достоверной информации об объекте аудита. Особое значение в этом процессе имеет аудитор, который должен быть независимым "слушателем" потому, его мнение является определяющим и важной в принятии управленческих решений по полезности информации пользователей о хозяйственной деятельности предприятия.
Статья посвящена вопросам теоретического обоснования понимания информационных технологий как фактора, который является определяющим и способствует интеграции внутреннего и внешнего аудита как процесса достижения цели по росту эффективности работы современного предприятия.
Итак, в статье исследованы современные компьютерные программы, которые используются на всех этапах проведения аудита и описывают некоторые ключевые моменты работы, а именно:
- перечень основных функциональных возможностей программного обеспечения для проведения аудиторской деятельности;
- основные правила формирования и использования информационного комплекса в управлении предприятием;
- обзор информационных систем и технологий;
- основные проблемы и перспективы процесса автоматизации аудита в Украине;
- перечислены некоторые основные функции информационных систем в управлении предприятием;
- определение и виды информационных технологий;
- описаны основные преимущества аудита программного обеспечения, аудиторских услуг, типов;
- существующие характеристики программного обеспечения аудиторской деятельностью, которые используются современными аудиторскими компаниями.
Ключевые слова: аудит, аудиторская деятельность, информация пользователя, информационная система, управление предприятием, программное обеспечение аудита, функции информационных систем, информационные технологии.
Формування ринкових вщносин в УкраУж №7-8 (218-219)/2019 59
KUDRENKO N.V., DZYNHAR M.V.
Audit technologies and its interview with the current development of information systems
The audit, as an element of economic control, reveals new opportunities for entrepreneurship, determines the effectiveness and compliance with legislation, regulatory documents, and also studies the organization of economic processes, the preservation of financial resources, compliance with labor discipline, the reliability of the reflection of financial transactions in accounting and reporting.
Auditing and accounting elements associated with it are increasingly gaining momentum in modern terms, as they imply the objectivity of an entity's financial and economic performance assessment based on users' interest in relation to reliable information about an audit object. A special role in this is played by an independent auditor, so his opinion is at the heart of making a managerial decision on the user's information about the business of the business entity.
This article is devoted to questions of theoretical substantiation of understanding of information technologies as a factor, which, together with other factors, determines and promotes the integration of internal and external audit as a process in achieving the goal.
Consequently, the article states that computer programs are used at all stages of the audit and described certain key points of the theme, namely:
- the list of key functionalities of software for conducting audit activity;
- the ground rules of the formation and use of information complex in the management of enterprise;
- an overview of information systems and technologies;
- the main problems and prospects of the process of automation of audit in Ukraine;
- listed some main functions of information systems in the management of enterprise;
- definition and types of information technology;
- the main advantages of software audit, audit services, types are described;
- present characteristics of audit software are used by audit companies.
Key words: audit, audit activity, user information, information system, management of enterprise, audit software, functions of information systems, information technology.
Problem statement. The establishment and operation of information systems management is closely linked with the development of information technology - the main component of the information system [1]. This also applies to the field of economic work as an audit, which today, under the development of modern information systems, can't remain aside from global information systems. At the same time, the development of information systems is so rapid that neither auditing nor any other direction of economic work that uses such systems can't function effectively without the use of appropriate technical means. Thus, the issue of computer technology auditing in the development of modern information systems needs due attention and to date is relevant.
Analysis of recent research and publications. The problem of the automation of audit ac-
tivity in their studies was given by both foreign and Ukrainian scholars, including E. Chambers, K. Clo-vz, G. V. Fedorova, V. Yu Lisin, S. V. Ivakhnenkov, L.O. Tereshchenko, B.V. Kudrytsky and several others. However, most of the works on this issue focus mainly on the technical aspects of this issue, while the substantiation of the theoretical and methodological foundations is a prerequisite for scientifically based approaches to any process or phenomenon.
The purpose of the article. The purpose of this article is to substantiate the theoretical preconditions for computerization of such an important component of economic work as audit and the definition of its place in modern information systems.
Presentation of the main research material. Information technology (IT) - it is systemically organized for solving the problems of management of a
60 ÔopMyBaHHfl pHHKOBHX bíahochh b ÓKpaÍHi №7-8 (218-219)/2019
set of methods and tools for the realization of collection, registration, transmission, accumulation, search, processing and protection of information [2]. By appointment, information technology in the audit can be divided into security and functional (Table 1).
Table 1. Information technology of audit
The security information technology audit includes software tools that can be used to meet the general information needs of the auditor during the verification process.
Providing information technology is the main tool of auditors during the transition from traditional hand technology to integrated automation systems.
Among the security providing information technologies, the following software groups are audited:
Normative reference and information retrieval systems. Designed to provide legal support to the decisions made by the auditor, and meet their basic information needs in the course of the audit. Among the reference and information retrieval systems, the following groups of information technologies should be distinguished:
• regulatory and legal support systems that provide regulatory and legal support to the auditor with timely and up-to-date information. Examples of such systems can be «Grant», «Consultant Plus», «Legal Counsel», «League: Law», etc.;
• reference systems provide the auditor with the necessary additional information for the preparation and planning of the audit. To examples, in particular, can be attributed to:
• information and reference systems designed to provide the auditor with information about the subject at the stage of decision-making on the verification. An example of such a system could be the information disclosure system on the Ukrainian stock market, which is available on the Internet;
• information retrieval systems, located on the Internet, provide satisfaction of the general information needs of the auditor and provide wide opportunities for information search in open sources;
• database of enterprises and organizations that may be useful in the audit process for analyzing and comparing the indicators of the enterprise under study with similar enterprises in the industry.
General information technology and e-office facilities. This group primarily includes text and table editors, electronic document management tools and other technologies whose main purpose in auditing is to provide auditors with various tools for document preparation, automation of calculations and the introduction of customer databases. These information technologies provide access to electronic database and provide a wide range of other service functions. Among the main software products, you can name the software included in the Microsoft Office program package: Word, Excel, Access and others. It should be noted that Excel's popularity among auditors is related to the ease of use and power of the tools that Excel provides with data arrays. It is worth saying that the basis of the automation of the work of individual companies is precisely the software solutions developed on the basis of Excel.
Specialized information-analytical and statistical systems provide the auditor with the tools to conduct a comprehensive financial analysis (such as «FinAnalitic», «Sales Expert») and statistical sample surveys («StatisticsConsultant», «StatExpert»).
Information systems of accounting. The accounting information systems prepared and customized by the auditor allow to carry out the procedure of testing the algorithms of client accounting information systems. This is achieved by automated or manual transfer of data from the client's information system to the information system configured by the auditor, with their further processing. Having compared the results of the processing received by the auditor, with the results generated by the client system, the auditor has the opportunity to come to the conclusion about the compliance of the algorithms of the client's information system.
Under the functional information technology is understood specially designed or modified technologies, designed to solve problems of a certain subject area.
Functional (applied) information technologies in the audit comprise a set of technical and software
FUNCTIONAL (APPLIED) IT AUDIT PROVIDING IT AUDIT
IT audit automation of certain tasks Normative reference and information retrieval systems
Information Systems of Audit: IS automation of audit verifications IS automation of audit activity General purpose programs and e-office facilities
Specialized informational analytical and statistical systems
Information systems of accounting
ÔopMyBaHHfl pHHKOBHX BÍAHOCHH B ÓKpaÍHi №7-8 (218-219)/2019 61
tools designed to solve the audit tasks of financial statements.
The process of creating specialized software for auditors is complicated by the specifics of audit activity, which includes a significant range of enterprises with which auditors must work. At the same time, all enterprises differ in scope, specifics, nature and scope of activities. However, much more important is that all audited companies differ by the form of accounting, the nature of the technologies used to process information (manual, partially automated, automated) and by the type of software that automates the processes of collecting, registering, processing and storage of information.
Nowadays, in the accounting software market there is a significant number of manufacturers offering different accounting information systems, which vary according to the type of business and the specifics of the enterprise. The most popular are software products «1C: Enterprise», «Parus», «Galaxy», «BestPRO» and others. In addition, manufacturers customize and update software, develop information systems accounting, depending on the specifics and wishes of the customer [4].
Such a wide range of different software tools, which automates the information and management processes at the audited enterprise, complicates the creation of specialized software designed for the comprehensive automation of audit audits.
In this regard, today, auditors are searching for tools that can at least partially automate the verification process. By the degree of coverage of audit tasks that are solved in the process of verification, software products of individual audit procedures may be allocated among information technology functionalities. Technologies of this group are intended for solving individual audit tasks in the process of checking financial statements. This includes funds intended to address individual, most labor-intensive audit tasks, designed to ensure the rational use of verification times by reducing the routine component of the activity of auditors.
The information technologies of this group have an intermediate significance in the transition from the use of various security technologies to the technologies of complex automation of audit.
Among this group of technologies can be distinguished:
Systems of automation of audit sample research - designed to ensure the reliability and efficiency of the audit sample statistical research:
The Ernst & Young program, entitled «E & Y Microstar», is designed to determine the sample size based on information on the aggregate population, permissible errors, specified level of audit risk and materiality [3].
File and database research systems. This technology includes a system for automating process searches, grouping, analyzing and analyzing data from customer information system databases.
An example of this software product is the Command Language Audit (ACL) program, which is defined by:
• access to the changed data files of the information system of the entity, regardless of the software used by it while maintaining the account or its configuration;
• search, selection, sorting and grouping operations, their analysis on logic, authorization, legitimacy, availability of mandatory elements.
Information systems of complex automation of audit activity are intended to provide the solution of the main tasks of audit of financial statements and other types of audits. Let's consider the characteristics of various programs that claim to be called complex automation systems audit.
Information systems of complex automation of inspections constitute a certain operating environment, which provides a comprehensive solution to the most laborious tasks that face the auditor in the main stages of audit financial reporting. We have to state the absence of domestic software development products capable of automating the audit process. Currently, adapted to the requirements of national accounting firms and audit are presented in the market of software Ukraine, Russian versions of software systems as: «AuditXP», «complex audit», «IT Audit: Auditor» [4].
Conclusion
So, as we can see, modern information systems have a fairly wide range of possible applications for audits. Each particular system corresponds to a particular task, and therefore their use must be based on a deep knowledge of both the theoretical component of this work and its technical points.
The level of modern information technology allows us to talk about the need to create systems aimed at comprehensive automation of audit activity in general. Such systems should create an automated information environment within an audit firm that can meet the company's management information needs for managing its audit work.
62 ÔopMyBaHHA pèHKOBèx bíahochh b ÓKpaÍHi №7-8 (218-219)/2019
However, the current situation in Ukraine with the level of automation of audit activity in general is far from desirable, which significantly reduces the competitiveness of domestic audit firms compared with foreign multinational companies, and holds back the further development of domestic audit.
References
1. Ivakhnenkov S.V. Information technologies in the organization of accounting and auditing: [curriculum vitae]. manual.] / S.V. Ivakhnenkov. - K.: Knowledge-Press, 2003. - 349 p.
2. Ivakhnenkov S.V. Computer audit: control techniques and technologies: [curriculum vitae]. manual.] / S.V. Ivakhnenkov. - K.: Knowledge, 2005. - 286 p.
3. Fedorova G.V. Information technology of accounting, analysis and audit: [study. way.] / G.V. Fedorov. - M.: Omega-L, 2004. - 304 pp.
4. Tereshchenko L.O. Computer Audit: [teaching method. manual for self learn dists.] / L.O. Tereshchenko, B.V. Kudrytsky. - K.: KNEU, 2011. - 226 p.
Дан про aBTopiB
Кудренко Натал'т Володимир'тна,
к.е.н., доцент кафедри облку i аудиту Нацюнального университету харчових технолопй
e-mail: [email protected] Дзингар Максим Валер'йович,
студент, Нацюнальний уыверситет харчових технолопй e-mail: [email protected]
Данные об авторах
Кудренко Наталья Владимировна,
к.э.н., доцент кафедры учета и аудита Национального университета пищевых технологий e-mail: [email protected] Дзингар Максим Валерьевич,
студент, Национальный университет пищевых технологий e-mail: [email protected]
Data about authors Nataliia Kudrenko,
Candidate of economic sciences Associate Professor of Department of Accounting and Auditing National university of food technologies e-mail: [email protected] Maxim Dzynhar,
Student National university of food technology e-mail: [email protected]
УДК 330.12:339.372.84:33.025.12-047.64-027.2 http://doi.org/10.5281/zenodo.3447768
ВАСИЛЬЕВА Н.Б.
Основы функцм контролшгу в бiзнесi штегрованих систем
Предметом дослгдження е функцИ' контролiнгу в б'1знес'1 '¡нтегрованих систем.
Метою дослгдження е визначення основних функцй контролiнгу в б'1знес'1 '¡нтегрованих систем.
Методи дослгдження. В робот використан'1 далектичний метод наукового пзнання, метод анал'зу i синтезу, пор'1вняльний метод, метод узагальнення даних.
Результати роботи. У статт'1 наведено визначення термну «функ^я»; окреслено фактори, як визначають змст функцй контролiнгу; проанал'зован '¡снуюч'1 на сьогодн'1 науков'1 п'1дходи до визначення перелку та змсту функцй контролiнгу. Визначено функцИ' контролiнгу в б'1знес'1 '¡нтегро-ваних систем.
Висновки. Результатами проведеного досл'щження стали наступн висновки: враховуючи спе-циф'1ку мережевого п'щприемництва та практичну потребу реал'зацп функ^ональноI рол'1 контр-ол'1нгу, визначено функцИ' контролiнгу в б'1знес'1 '¡нтегрованих систем.
Ключовг слова: контрол'шг, функ^я, мережi, ефективнсть, менеджери, диверсиф'/кован'сть, конкурентоспроможнсть, персонал, '¡нновацн.
ВАСИЛЬЕВА Н.Б.
Основные функции контроллинга в бизнесе интегрированных систем
Предметом исследования являются функции контроллинга в бизнесе интегрированных систем.
© ВАСИЛЬеВА Н.Б, 2019
Формування ринкових вщносин в УкраУж №7-8 (218-219)/2019 63
