Control plays an important role in ensuring the efficient use of funds, both public and business sectors economy. The purpose article is to consider State Audit Service Ukraine implementation financial state control. study based on analysis reports office results audits health care institutions, which last took place 2019. Ministry Finance allowed establish effectiveness audit at national level...

This article aims to develop from the theoretical and practical point of view a methodology for the exercise of internal audit of compliance concerning the management of human resources of an entity from the fuzzy logic perspective. The reason for addressing this subject emerges from the great importance that human resource has it within an entity, regardless of its legal form, because its good...

The objective of this study is to increase our understanding of the manner in which auditors integrate information about management tone-at-the-top with other information when making audit planning decisions related to extent of substantive testing. Audit planning is an area that requires considerable professional judgment and involves the evaluation and integration of a wide range of informati...

Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm’s internal control system to provide reasonable assurance regarding the achievement of the entity’s objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an ent...