SOX-audit of accounts payable

Authors

DOI:

https://doi.org/10.31617/zt.knute.2019(105)06

Keywords:

audit, internal audit, internal control, SOX, compliance-audit SOX, accounts payable

Abstract

The relevance of the implementation of SOX compliance-audit in Ukraine is established, a methodology for the audit of accounts payable for compliance with SOX provisions is presented. The use of this methodology in the work of the auditor will contribute to a more effective assessment of the internal control subsystem, which is responsible for the calculations of the enterprise with its counterparties. This will provide an opportunity to quickly identify and prevent the facts of corporate fraud during the enterprise settlements with its creditors.

Author Biographies

Karina NAZAROVA, Kyiv National University of Trade and Economics

DSc (Economics), Associate professor, The Head of Financial Analysis
and Audit Department

Viktoriia MYSIUK, Kyiv National University of Trade and Economics

PhD (Economics), Post graduate student of Financial Analysis
and Audit Department

References

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Published

2019-09-05

How to Cite

NAZAROVA К., & MYSIUK В. (2019). SOX-audit of accounts payable. oreign rade: conomics, inance, aw, 105(4), 71–80. https://doi.org/10.31617/zt.knute.2019(105)06

Issue

Section

FINANCES, TAXATION, AUDIT