ANTI-CORRUPTION AUDIT
Cite as APA style citation
Nazarova K., Komirna O., Negodenko V. Antykorupcijnyj audyt. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S. 113-122.
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DOI: http://doi.org/10.31617/visnik.knute.2020(131)08
NAZAROVA Karina,
DSc (Economics),Professor,
Head of the Departmentof Accounting and Auditing, Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
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ORCID ID: https://orcid.org/0000-0002-0133-7364
КOMIRNA Olga,
PhD (Economics),Docent,Associate Professor of the Departmentof Accounting and Auditing,
Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
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ORCID ID: https://orcid.org/0000-0001-8842-1624
NEHODENKO Viktoria,
PhD (Economics),Senior Lecturerof the Department
of Accounting and Auditing, Financial Analysis and Audit
Kyiv National University of Trade and Economics
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ORCID ID:https://orcid.org/0000-0001-6873-2011
ANTI-CORRUPTION AUDIT
The article is dedicated to topical questions of anti-corruption audit. This new direction of services with evaluation of corruption and fraud contributes to the reduction of negative trends caused by the actions of company officials related to abuse of power.The article discloses the main areas of anti-corruption audit, specifies the types of corruption risks and factors of the emergence.Keywords: anti-corruption audit, fraud, corruption, internal control, audit.
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