The Role of the Audit in the Economic Security System

• Main Author: Levan Sabauri
• Format: Article
• Language: Ukrainian
• Published: V. N. Karazin Kharkiv National University 2018-10-01
• Series: Український соціологічний журнал
• Online Access: https://periodicals.karazin.ua/usocjour/article/view/11534/11393

Audit in the system of economic security plays a noticeable and important role. While integrating harmoniously a legal entity and complementing each other, audit (predominantly, the internal one) and other services, instruments of economical security can leveling both the external and internal threats, as well as to meet the interests of the economic field. As far as some kind of the economic situation can be implied under the economic security where a legal entity accepts a relevant mechanism which ensures solution of a dual problem – «rarity» (demand) and «issue» (request) via a special accounting and using both the external and internal factors which make it possible to leveling the threats and at the same time provide a maximal efficiency in the operational, tactical, and strategical aspects, just the audit is an instrument enabling us to receive and submit those factors, which are necessary for optimization of an entire economic system, in general. The present article deals with some threats related to external and internal audit, offers the measures for their eradication, defines a place of the audit in the economic security system and the structure of a legal entity, describes the structure of the functional components of the economic security, introduces a principle of imposing a responsibility to guilty persons for all costs and loses, explains an importance of conformity of the reserves system and of officials and owners of a legal entity.