Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

ANTI-CORRUPTION AUDIT

Автор: Sveta on .

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

UDC 657.6:328.124
 
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 IDhttps://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.

REFERENCES

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