La auditoría de estados financieros como componente de la seguridad económica y financiera de una empresa bajo la ley marcial: enfoques y análisis

Halyna Nazarova; Vitaly  Abasov; Hanna Holovchak; Yaroslavna  Mulyk; Nataliia  Ponomarova

doi:10.5377/reice.v11i22.17357

Autores/as

Halyna Nazarova PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine https://orcid.org/0000-0001-7401-0402
Vitaly Abasov PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine https://orcid.org/0009-0005-2763-3312
Hanna Holovchak PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine https://orcid.org/0000-0001-8986-4048
Yaroslavna Mulyk PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine https://orcid.org/0000-0002-8166-2481
Nataliia Ponomarova PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine https://orcid.org/0000-0002-4076-246X

DOI:

https://doi.org/10.5377/reice.v11i22.17357

Palabras clave:

Amenaza a la seguridad financiera, enfoque metodológico, indicador de seguridad financiera, riesgos, potencial de desarrollo, beneficios, pérdida del equilibrio financiero

Resumen

El análisis de la seguridad financiera de una empresa se utiliza principalmente para identificar las amenazas que se ciernen sobre su desarrollo estable y su capacidad de desarrollo a largo plazo. No cabe duda de que los estados financieros de una empresa son un reflejo de su situación financiera y, por consiguiente, la evaluación del nivel de seguridad financiera debe basarse principalmente en la auditoría de los estados financieros. En vista de ello, el objetivo del estudio es generalizar los enfoques de la auditoría de los estados financieros de una empresa para determinar el nivel de seguridad financiera de la misma. En el transcurso del estudio, se determinó que hoy en día existen muchos enfoques para determinar el nivel de seguridad financiera en la literatura, la mayoría de ellos se basan en la auditoría de los estados financieros, pero no se ha formado un enfoque único para diagnosticar el estado de la seguridad financiera. El artículo generaliza los trabajos científicos e identifica una lista de los indicadores más importantes para determinar el nivel de seguridad financiera. Se demuestra que una auditoría sistemática de los estados financieros utilizando el enfoque propuesto puede garantizar la detección a tiempo de las amenazas a la seguridad financiera y crear una base para responder con prontitud a las amenazas identificadas.

Descargas

Los datos de descargas todavía no están disponibles.

Resumen
270

PDF 387

Biografía del autor/a

Halyna Nazarova , PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

Vitaly Abasov, PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Hanna Holovchak, PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine

Yaroslavna Mulyk, PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine

Nataliia Ponomarova, PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine

Citas

Abdullayeva, M., & Ataeva, N. (2022). Mortgage lending with the participation of the construction financing fund of the bank of the future. Futurity Economics&Law, 2(1), 35–44. https://doi.org/10.57125/FEL.2022.03.25.05

Bannikova, K. (2022). Ukrainian refugees and the European labor market: socio-cultural markers of interaction. Revista Amazonia Investiga, 11(56), 9–17. doi:10.34069/ai/2022.56.08.1

Baranovskyi, О., Putintseva, T. (2020). The place and role of commercial banks’ liquidity in ensuring their financial security. Financial and Credit Activity Problems of Theory and Practice, 3(34), 4–18. https://doi.org/10.18371/fcaptp.v3i34.215347

Barrafrem, K., Västfjäll, D., & Tinghög, G. (2020). Financial well-being, COVID-19, and the financial better-than-average-effect. Journal of Behavioral and Experimental Finance, 28(100410), 100410. doi:10.1016/j.jbef.2020.100410

Bilozubenko, V., Yatchuk, O., Wolanin, E., Serediuk, T., & Korneyev, M. (2020). Comparison of the digital economy development parameters in the EU countries in the context of bridging the digital divide. Problems and Perspectives in Management, 18(2), 206–218. doi:10.21511/ppm.18(2).2020.18

de Goede, M. (2021). Finance/security infrastructures. Review of International Political Economy, 28(2), 351–368. doi:10.1080/09692290.2020.1830832

Denisova, D. A., Levanova, N. G., Dibrova, Z. N., Isakova, G. K., Hafizov, D., & Lizina, O. M. (2021). Indicators of state financial support for capital reproduction in the agricultural economic sector: The European union and Russia. Universal Journal of Agricultural Research, 9(5), 176–183. doi:10.13189/ujar.2021.090504

Fedorushchenko, B., Baranovskyi, О. (2021). Development of the financial security system of the banking. Financial and Credit Activity: Problems of Theory and Practice, 5(40), 16–27. https://doi.org/10.18371/fcaptp.v5i40.244854

Franchuk, V., Omelchuk, O., Melnyk, S., Kelman, M., & Mykytyuk, O. (2020). Dentification the ways of counteraction of the threats to the financial security of high-tech enterprises. Verslas: Teorija Ir Praktika, 21(1), 1–9. doi:10.3846/btp.2020.11215

Gasparian, M. S., Kiseleva, I. A., Titov, V. A., & Olenev, L. A. (2021). Simulation and risk management of financial activities in the digital economy era. Nexo Revista Científica, 34(04), 1388–1395. doi:10.5377/nexo.v34i04.12684

Goede, M. D. (2021). Finance/ security infrastructures. Review of International Political Economy, 28(2), 351-368. https://doi.org/10. 1080/09692290.2020.1830832

Hrynyuk, N., Dokiienko, L., Nakonechna, О., & Kreidych, І. (2021). Financial stability as a financial security indicator of an enterprise. Financial and Credit Activity Problems of Theory and Practice, 4(39), 228–240. doi:10.18371/fcaptp.v4i39.241312

Hurzhyi, N., Kravchenko, A., Kulinich, T., Saienko, V., Chopko, N., & Skomorovskyi, A. (2022). Enterprise development strategies in a post-industrial society. Postmodern Openings, 13(1 Sup1), 173–183. doi:10.18662/po/13.1sup1/420

Kendall, G. E., Nguyen, H., & Ong, R. (2019). The association between income, wealth, economic security perception, and health: a longitudinal Australian study. Health Sociology Review: The Journal of the Health Section of the Australian Sociological Association, 28(1), 20–38. doi:10.1080/14461242.2018.1530574

Kulanov, A., Issakhova, A., Koshkina, O., Issakhova, P., & Karshalova, A. (2020). Venture financing and the fuel and energy complex: Investing in alternative energy. International Journal of Energy Economics and Policy, 10(5), 531–538. doi:10.32479/ijeep.9963

Kvasnytska, R. S., Dotsenko, I. O., Matviychuk, L. O. (2019). Assessment of financial security of an enterprise in the system providing realization of its financial strategy. Financial and Credit Activity Problems of Theory and Practice, 3(30), 95–102. https://doi.org/10.18371/fcaptp.v3i30.179691Lochan, S. A., Rozanova, T. P., Bezpalov, V. v., & Fedyunin, D. v. (2021). Supply Chain Management and Risk Management in an Environment of Stochastic Uncertainty (Retail). Risks, 9(11), 197. https://doi.org/10.3390/risks9110197

Nosan, N., Nazarenko, S. (2022). Financial security management in economic security systems at different levels of management systems: methodological problems. Financial and Credit Activity: Problems of Theory and Practice, 6(41), 138–146. doi: https:// doi.org/10.18371/fcaptp.v6i41.251418

Poltorak, A., Potryvaieva, N., Kuzoma, V., Volosyuk, Y., & Bobrovska, N. (2021). Development of doctrinal model for state financial security management and forecasting its level. Eastern-European Journal of Enterprise Technologies, 5(13 (113)), 26–33. doi:10.15587/1729-4061.2021.243056

Pronoza, P., Kuzenko, T., & Sablina, N. (2022). Implementation of strategic tools in the process of financial security management of industrial enterprises in Ukraine. Eastern-European Journal of Enterprise Technologies, 2(13 (116)), 15–23. doi:10.15587/1729-4061.2022.254234

Redko, K., Zaletska, I., & Chyrva, H. (2023). Comprehensive modernization and innovative development of the SMART economy of the future. Futurity Economics&Law, 3(1), 35–43. https://doi.org/10.57125/FEL.2023.03.25.04

Rekunenko, I., Zhuravka, F., Nebaba, N., Levkovych, O., & Chorna, S. (2022). Assessment and forecasting of Ukraine’s financial security: Choice of alternatives. Problems and Perspectives in Management, 20(2), 117–134. doi:10.21511/ppm.20(2).2022.11

Riabov, I., & Riabova, T. (2021). Development of the creative sector of the world economy: trends for the future. Futurity Economics&Law, 1(4), 12–18. https://doi.org/10.57125/FEL.2021.12.25.02

Salnikova, O., Rodchenko, L., Bielialov, T., Skrypnyk, M., Ivanchenkova, L., & Slobodianiuk, O. (2019). Matrix approach to risk management in the national security system, highlighting the criteria for choosing the optimal strategy for decision making. International Journal of Engineering and Advanced Technology, 8(5), 2407–2411. https://www.ijeat.org/portfolio-item/E7699068519/

Shkolnyk, I., Pisula, T., Loboda, L., & Nebaba, N. (2019). Financial crisis of real sector enterprises: an integral assessment. Investment Management and Financial Innovations, 16(4), 366-381. https://doi. org/10.21511/imfi.16(4).2019.31

Sylkin, O., Shtangret, A., Ogirko, O., Melnikov, A. (2018). Assessing the financial security of the engineering enterprises as preconditions of application of anti-crisis management: practical aspect. Business and Economic Horizons, 14(4), 926–940. doi: https://doi.org/10.15208/beh.2018.63

Tkachuk, S., Vidomenko, O., Levchenko, Y., Zhuzhukina, N., & Lukianykhin, V. (2022). Features and economics of electronic crowdfunding in the face of global challenges. Futurity Economics&Law, 2(4), 12–22. https://doi.org/10.57125/FEL.2022.12.25.02

Verbivska, L., Kobelia, Z., Verhun, A., Zerkal, A., & Vikhtiuk, A. (2022). Vikhtiuk Theoretical bases of improvement of mechanisms of management of the personnel of the Enterprise. Journal of Interdisciplinary Research, 12(2), 107-110. https://er.knutd.edu.ua/bitstream/123456789/20379/1/A_20.pdf

Vysotska, I., Savina, S., Mazur, K., Nahirna, M., Dorosh, I. (2021). Justification of bank financial security management strategy. Financial and Credit Activity Problems of Theory and Practice, 4(39), 58–65. https://doi.org/10.18371/fcaptp.v4i39.238800

Zimon, G., Tarighi, H., Salehi, M., & Sadowski, A. (2022). Assessment of financial security of SMEs operating in the renewable energy industry during COVID-19 pandemic. Energies, 15(24), 9627. doi:10.3390/en15249627

La auditoría de estados financieros como componente de la seguridad económica y financiera de una empresa bajo la ley marcial: enfoques y análisis

Autores/as

DOI:

Palabras clave:

Resumen

Descargas

Biografía del autor/a

Halyna Nazarova , PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

Vitaly Abasov, PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Hanna Holovchak, PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine

Yaroslavna Mulyk, PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine

Nataliia Ponomarova, PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine

Citas

Descargas

Publicado

Cómo citar

Número

Sección

Licencia

Información

Idioma