The Audit Department (founded in 2000) is one of the leading departments of the Accounting and Tax Management Faculty, specializing in the study of theoretical and methodological issues of audit, forensic accounting expertise, internal economic control, state financial control, creation and operation of information systems and technologies in accounting, analysis and control. For the first time in Ukraine, the specialization "Digital-accounting" of 071 "Accounting and Taxation" specialty, branch 07 "Management and Administration" for the bachelor level of higher education has been started. Since 2015 "Audit and state financial control" 8О06 has been delivered at the master's level.
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According to the decision № 456 by 27.06.2000 by the Academic Council of the Kyiv National Economic University based on the Ministry of Education and Science of Ukraine Permission, the Audit Department was established at the Accounting and Economics Faculty.
The department has its own emblem, which symbolizes the basic principles and professional direction of the work of the collective.
Gothic shield of national yellow and blue colors, on which green hills are based, crowned with a white colony of an ionic order with an academic confederacy on the capitals. The column is a midday sun. In the focus of the shield is an expanded book. The inscription AUDIT is mirrorly painted in the center of the board. Under the shield, the blue ribbon with gold stripes on the edges contains the inscription: Probitas – Competentiam – Independentiam.. The general frame of the coat of arms is a green circle with a circular inscription: State University KNEU named after Vadym Hetman, the audit department, 2000.
The department providestraining on the principles of competitiveness, innovation and sustainability of highly professional, competent accounting and auditing specialists who meet modern professional standards and are able to meet the needs of employers (state and business). The main purpose of the department: providing educational process on a high professional level in accordance with national and international educational standards, carrying out scientific research into the problems of audit, state financial control, information systems and technologies in accounting and audit; ensuring constant professional growth and professional development of faculty; expansion of the sphere of partnership and cooperation with educational institutions of Ukraine and foreign partners, business structures, state institutions; facilitating entry of the university into the European educational space by adapting the methodological support, the technology of the educational process and scientific research of the department to the corresponding European and world requirements.
The first head of the department and its organizer was Victor P. Zavgorodniy, Doctor of Economics, professor. From 2001 to 2011, the department was headed by a leading expert in the field of audit, professor Y. Savchenko. In 2012 the department was headed by Professor, Doctor of Economics, Academician of the Academy of Economic Sciences of Ukraine, certified auditor Olena A. Petryk – known expert in the field of audit activities in Ukraine.
The deputy heads are Doctor of Economics, Associate Professor J. Slobodyanyk and Ph.D. in Economics, Associate Professor I. Matiyenko-Zubenko .
The faculty members of the department are highly qualified specialists in the field of audit, state financial control, information systems and technologies in accounting and auditing; have many years of experience in teaching and research.
The average age of the teaching staff of the department is 47 years. Currently, 15 faculty members work at the department: three doctors of economic sciences: Professor O. Petryk - honored worker of the University, Professor T. Kamenskaya, and Associate Professor J. Slobodyanyk; 10 Ph.D., Associate Professors (Bilyachenko O., Buhai N., Bulkot H., Hoylo N., Eroshkina O., Zadneprovska S., Marynich I., Matiyenko -Zubenko I. - honored worker of the University, Nikolenko L., Parkhomenko O.), 2 senior lecturers: Ivanova L., Kirilenko S. - honored worker of the University.
Regulations on the department
Among the faculty members and graduate students of the department there are certified auditors (Petryk O., Zadneprovska S., Kirilenko S., Grinenko J.). Members of the department received other professional certificates, such as certificate of a judicial expert (Grinenko J.).
In addition, among the members of the department there are teachers who have certificates of such application software solutions as "Parus-Accounting" (Matiyenko-Zubenko I., Parkhomenko O.), "IC-PRO" (Hoylo N., Ivanova L., Matiyenko-Zubenko І.), "MEDoc" (Hoylo N., Ivanova L., Matiyenko-Zubenko І.), "ERP Galaxy" (Matiyenko-Zubenko I., Hoylo N., Ivanova L.), Master Accounting (Matiyenko-Zubenko І.) and certified professional teachers "1С: Accounting for Ukraine 8.2" (Hoylo N., Eroshkina O., Nikolenko L.).
Faculty members of the department are constantly raising their level of qualification and pedagogical skills, taking part in scientific and practical conferences.
A significant contribution to the creative work of the department is given by doctoral students and postgraduate students, whose management are carried out by the most experienced members of the department.
The purpose of research work:studying the main directions and perspectives of the theory, methodology, organization, methodology of audit and state financial control and practical aspects of their implementation, including the use of modern information technologies in the conditions of the innovative economy of Ukraine. Currently, the audit department is conducting research into the state budget theme "Theoretical and applied aspects of improvement of the audit institute, the system of state financial control and modern information technologies: national features and world trends", approved for 2017-2021 (GDR State Registration Number: 0117U001177). Head of Research Laboratory - Professor, Doctor of Economics Olena A. Petryk
The main tasks of the department in the scientific sphere are:
The received scientific achievements have practical application and are introduced into the educational process. In particular, the results of the research work of the department of audit were used at:
Problematic issues in the research work areas are discussed at scientific and methodological seminars in three sections: "Development of the theory and practice of audit in Ukraine under conditions of innovative economy", "State financial control and audit in the sector of general government of Ukraine: theory and practice in the conditions innovative economics" and "Modern information technologies and applied computer programs: theory and practice of application in audit and state control" with the participation of leading experts in auditing and consulting the National audit office of Ukraine, the Association of auditors of Ukraine, the Federation of professional accountants and auditors of Ukraine, as well as leading IT companies that develop application software. Doctors and postgraduates of the audit department, students of the faculty of accounting and tax management are involved in the work of the sections.
The department participates in conducting scientific seminars, round tables and conferences on topical issues of accounting and auditing. In particular, on a permanent basis, the department is co-organizer of a series of international scientific and practical conferences "Accounting, control and analysis in modern economic science and practice" conducted by the Faculty of accounting and tax management.
Co-operation with international and state institutions, academic institutions, in particular with:
– World Bank (participation in the new Regional program of the World Bank "Strengthening audit and accountability in Eastern partnership countries" (STAREP);
– Subcommittee on accounting and audit of the scientific and methodological commission "Economy and Entrepreneurship" of the Ministry of education and science of Ukraine (development of standards for education and training programs for the specialty "Accounting and Taxation" ("Accounting and Audit"));
– National securities and stock market commission (drafting requirements for audit reports drawn up for securities market participants);
– Audit Chamber of Ukraine (preparation of the program for the improvement of the qualifications of the auditors of Ukraine "Certain issues of audit of financial statements in the event of changes in legal acts on banking activities", creation of a package of methodological support for the program of continuous improvement of knowledge of auditors "Topical issues of application in the audit practice of International quality control standards , audit, review, other assurance and related services ");
– Institute of Internal Auditors of Ukraine;
– NGGO "Union of Auditors of Ukraine";
– NGO "Association of Advocates of Ukraine";
– Federation of Professional Accountants and Auditors of Ukraine;
– the Ministry of Education and Science of Ukraine;
– National Training Center of Banking Workers of Ukraine and other institutions and organizations.
Scientific research of postgraduate students, doctoral students and lecturers is carried out in accordance with the approved scientific topic. The results of scientific research are reflected in scientific publications (monographs and articles of professional editions) and reports at international and all-Ukrainian conferences, round tables and other forums.
Considerable attention is given to the dissertation research, Specialty 08.00.09 - "Accounting, analysis and audit". Based on the results of the work and successful defense of the thesis, a number of doctors of economic sciences and Ph.D. for KNEU, as well as departments of numerous universities of Ukraine and senior staff of state and business structures have been prepared.
Students take active part in the research work of the audit department. Results of scientific research of students are presented during the annual scientific student conference "Innovative breakthrough of Ukraine: creative ideas and projects" (sections "Innovative audit development: main challenges and prospects of the profession" and "Application of information systems and technologies in accounting, analysis, auditing and taxation: Innovative Approach") at KNEU and at Ukrainian contests of student's scientific works, Olympiads, conferences (including international ones).
Since 2014, the student's scientific and practical Internet conference "Accounting, analysis and audit: evolution, current state and development prospects" has been organized at the Faculty, where the audit department is responsible for two sections: "Modern trends in the development of the theory and practice of audit in Ukraine" and " Prospects for the application of information systems and technologies in accounting, analysis and audit". The purpose of the conference is to study the scientific and practical problems of accounting, analysis and audit in the system of economic entities management, and to facilitate conference abstract. From 2014 to 2018, under the scientific guidance of the department members, 140 abstracts were prepared and published in the collections of students to this conference.
The department maintains close partnership with many Ukrainian and foreign higher education institutions for the exchange of experience, implementation of joint projects and other forms of cooperation.
The Audit Department initiated the conclusion of agreements between KNEU and developing information technologies firms (Parus, Galaxy, Intelligence Service, KIT:XXI, CaseWare Ukraine) regarding the use of their software in the educational process accounting, ERP Galaxy, MEDoc, KIT, Audit). Under the condition of a successful study of the practical application of the software, students receive the relevant certificates that confirm that they have mastered the basic level of users of the corresponding software product and can use it in practical work. This brings exceptional value and competitive advantages to our graduates when communicating with employers.
The faculty of the Audit Department is constantly aware of trends in the development of applied software solutions. Nowadays, implementation of the modern IPP "IS-PRO", "Master accountancy" and "Case Ware" is being introduced into the educational process.
Close links with business structures provide an opportunity to present their achievements to the student audience (open lectures, discussions). Systematic meetings with leading audit and information technology specialists allow future graduates to have a clear idea of the practical implementation of their knowledge at the university.
Thematic seminars are conducted to orient students about the future of the profession.
The department formed a creative team of highly qualified teachers who constantly update the content of educational disciplines, prepare author courses, actively introduce new teaching technologies, create monographs, manuals and textbooks that enjoy deserved demand throughout Ukraine.
The experience, high professionalism of the faculty members and academic staff, the dynamics of development enabled the department to become the leading expert in the training of auditors in Ukraine, and the scientific potential - to carry out thorough training of accountants and auditors that can solve the complex problems and challenges posed by the modern domestic economy.
Master's program "Audit and public financial control" gives future specialists knowledge and practical skills in the field of audit and state financial control, aimed at creating and organizing the functioning of the audit firm; mastering the skills of planning and conducting independent audits, providing accompanying audit services; conducting quality control of the work of auditors (audit firms); mastering the skills of creating an internal audit service, performing the duties of the internal auditor; organization and conduct of state audit in accordance with the requirements of international standards ISA; Inspection, tax inspections and economic examinations; provision of consulting services, implementation of the due diligence procedure; application of special software products and information systems in the work of the auditor; acquisition of knowledge and practical skills in accounting and reporting preparation according to international standards, accounting organization, corporate analysis and diagnostics, as well as tax administration and control; conducting research in the field of audit and control.
Graduates can be employedin international and domestic auditing and consulting companies; in the system of corporate management of business entities; internal audit services; the bodies of the State audit office of Ukraine, the Accounting chamber of Ukraine and its territorial subdivisions; units of internal audit of ministries and other bodies of executive power, institutions, organizations and enterprises which belong to the sphere of their management; accounting services, fiscal authorities, forensic institutions, educational and research institutions and organizations.
For graduates, the following positions are available:auditor; assistant auditor; public accountant; internal auditor; CFO; controller; internal controller; chief accountant; accountant; inspector; economist; consultant on accounting, taxation and economic control; financial analyst; specialist in taxation; researcher, teacher and many others.
The audit department has developed and implemented from the 2018-2019 academic year, the first in Ukraine an educational-professional program specialization "Digital accounting" specialty 071 "Accounting and Taxation", the field of knowledge 07 "Management and Administration" for the first (bachelor) level higher education. The specialization is relevant because, in order to be employed by digital market employers, the new generation of accounting, analysis, audit and taxation specialists should have not only traditional set of skills, such as using applied software solutions, they should also become professionals in such fundamental technologies, as analysis of large data, artificial intelligence, high-speed processing of large volumes of data in real time, "fuzzy" calculations (fogcomputing), cybersecurity, technology architecture IT-systems, etc.
Specialization Digital accounting provides the acquisition of modern professional competencies and is aimed at obtaining programmatic learning outcomes that will ensure the successful training of accounting, analysis, audit and taxation specialists, whose activities will be carried out in a digital environment.
Noteworthy are the digital competencies that students will receive as a result of studying such modern disciplines of the compulsory component: "Programming of accounting and taxation systems", "Integrated information systems in accounting and taxation", "Digital technologies in accounting", "Digital audit", "Reporting of enterprises in the digital economy", as well as a number of disciplines of the selective component: "Digital Economy", "Big Data in Economic Research", "Digital-Accounting in Banks", "Digital-Accounting in Budgetary Institutions", "Intelligent data analysis", "Infographics and information design in economic research", "Information Law", "Fundamentals of information security and information protection", "Electronic purchases", "Business Intelligence".
The educational-professional program has a significant potential due to the use in the educational process of the industry-class ERP system 4.0 with SmartFactory components (smart production), SmartManager (electronic document flow), SmartEAM (equipment management), SmartTender (on-line purchases), providing acquisition practical professional digital skills work.
The educational process involves experienced practitioners (accountants and auditors, information technology specialists),who conduct master classes, trainings, problem lectures and scientific guidance for master's theses.
The department provides teaching of 7 disciplines at the first (bachelor’s) level of higher education in the Specialty "Accounting and taxation" and 14 disciplines at the second (master's) level according to the programs 8О01 "Accounting and audit of entrepreneurial activity", 8О02 "Accounting and audit in the management of banks", 8О03 «Accounting and control in the general government», 8О07 «Tax management», 8О06 «Audit and state financial control» (specialty «Accounting and audit»); Master's program "Public administration and administration" (specialty 281 "Public administration and administration").
The department concludes agreements with firms, institutions and organizations on the bachelor and master's level to develop internship programs. Graduates of the department acquire competitive knowledge and competencies that meet the requirements of employers in the field of accounting and auditing in Ukraine.
Further department development is aimed at strengthening the staff of lecturers (preparation of new doctors and Ph.D.), developing new scientific research areas, partnership cooperation, improving educational process, applying the newest educational technologies and the teaching launching new academic disciplines and master's programs that will correspond to the modern economic and educational policy of the state, necessary level of knowledge and practical skills of specialists in the accounting and auditing field.
There is a constant professional growth of the teaching staff due to the introduction of modern teaching methods, including the use of computer and multimedia equipment, special software products; promising and current planning of scientific and educational work; continuous updating of curricula and discipline programs in the context of changes in the legislative and regulatory framework, modern approaches to the implementation of the educational process and the actual needs of employers, and best foreign experience; analysis of the provision of the educational process with educational and methodological literature, the formation and implementation of current plans for the publication of textbooks, educational and methodological manuals and instructions; studying, generalizing and disseminating positive experience of teaching and methodical work, advanced technologies and methods of conducting training sessions and organizational forms of studying.
The success and achievements of the Audit Department at Kyiv National Economic University named after Vadym Hetman are a logical consequence of the coherent and dedicated work of all its faculty members and academic staff.
The successful work of the department contributes to the clear work of the academic staff. Senior laboratory instructors Tyuhlyaeva M. and Dyadyun O. and laboratory assistant of the Department J. Primak provide organizational and auxiliary services for the educational process, carry out constant communication with the department and the dean's offices, organize and maintain the departmental work.
The Audit Department is a team that is constantly in creative research. The members of the department, developing and strengthening the more than 100 years of the traditions of the Kyiv National Economic University, support the creative spirit and a special microclimate of mutual assistance and good social relations.
PhD level disciplines
The Department of Audit provides teaching of the following disciplines:
"Audit and economic analysis: theory, methodology, organization"
"Information systems and technologies of accounting, analysis and auditing in the conditions of the global ec