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Audit in Trade and Logistics

ОК 36

Обов’язкова дисципліна для ОП

First

2023/2024

8 Semester

5

PLO12. Master the methods and tools to justify managerial decisions on creating and operating entrepreneurial, trading, and exchange structures. PLO15. By using modern methods to evaluate the characteristics of goods and services in entrepreneurial, trading, and exchange activities PLO16. Know the regulatory and legal support for the activities of entrepreneurial, trading, and exchange structures and apply it in practice. PLO 18. Know the basics of accounting and taxation in business, trade and exchange activities.

1. Know the organizational and economic foundations of trade and logistics operations. 2. Be able to use analytical and statistical methods of processing economic information, work with national and international databases, calculate the economic efficiency of business operations. 3. Have the skills of analysis, synthesis, processing and visualization of statistical data, work with the regulatory framework, design and presentation of data using Microsoft Office programs (Excel, Word, Power Point, etc.).

Topic 1. The essence, types and principles of auditing business entities Topic 2. Regulatory regulation of auditing in Ukraine and in the world Topic 3. Auditing in Ukraine: regulation, certification and organization Topic 4. Procedures and methods of audit of business entities Topic 5. Audit risk: the essence and methods of assessment Topic 6. Documentary support of audit activities Topic 7. Organizational and methodological principles of internal audit of economic entities Topic 8. Audit of financial statements of enterprises Topic 9. Audit of trade operations of enterprises Topic 10. Logistic audit of enterprises Topic 11. Audit of personnel of trade and logistics operations Topic 12. Audit automation in trade and logistics

1. Ogiychuk MF, Ragulina II, Novikov IT Audit: Teaching. manual. 3rd ed., Revised. and add. / Kyiv: Alerta, 2020. - 852 p 2. Kamenskaya TO, Redko OY Internal control and audit in management: practice. way. / Science. school audit, Nat. Center for Accounting and Auditing. Kyiv: SE "Inform.-analyst. Agency », 2015. - 375 p. 3. Audit: a textbook (in two parts) / ed. Grushko VI / Bradul OM, Shepelyuk VA, Ilyina SB, Yunatsky MO, Khoroshenyuk AP, Bradul TV, 4th ed. ext. and rework. Kyiv: Lira-K Publishing House, 2019. - 324 p. 4. Audit: methodology and organization: textbook. manual / N.I. Gordienko, O.V. Харламова, Ю.І. Mizik, O.O. Hemp; Kharkiv. nat. University of Moscow. household in them. OHM. Бекетова. 2nd ed., Revised. and ext. Kharkiv: KhNUMG them. OHM. Beketova, 2017. - 319p. 5. Internal audit: a textbook / ed. Yu.B. Slobodyanik. Sumy: VPP "Factory of Printing", 2018. - 248 p.

Lectures, seminars, testing, surveys, discussion of problematic issues, implementation of situational exercises and business cases

Max. 100 points / minimum. 60 points 1. Oral interview, discussion (lecture 1 - 12), PH 1.1 - 1.5: 10 points / 6 points; 2. Testing (lecture 1 - 12), PH 1.1 - 1.5: 10 points / 6 points; 2. Solving computational and analytical problems, cases, etc. (lecture 3 - 12), RN 2.1 - 2.4; 3.1 - 3.2; 4.1 - 4.3: 14 points / 6 points; 3. Modular test 1 (lecture 1 - 3), PH 1.1 - 1.3; 2.1 - 2.2: 10 points / 6 points. 4. Modular test 2 (lecture 4 - 7), PH 1.4 - 1.5, 2.1-2.4: 10 points / 6 points. 5. Presentations of the results of the individual task: RN 2.1 - 2.5; 3.1 - 3.2; 4.1 - 4.3: 6 points / 6 points.

Ukrainian