The Department of Auditing upholds the faculty's scientific tradition and belongs to the scientific school of accounting at KNEU.

Conducting scientific research is a strategic direction of activities of the Department of Auditing,given its scientific potential, the faculty members actively participate in fundamental research in priority scientific areas. Doctoral students, postgraduate students, and students of the department are also involved in scientific work.

Among the most significant scientific achievements of the department's representatives in the field of control and audit, the following should be highlighted:

• A new paradigm and conceptual foundations of independent audit in the modern conditions of an innovative economy and the European development vector have been formulated.
• Scientific justification and development of budgetary control as a component of the information-analytical system for managing public finances in Ukraine.
• Development of a strategy for the implementation of INTOSAI international standards (The INTOSAI Framework of Professional Pronouncements) in the field of public audit in Ukraine.
• Theoretical, methodological, and applied aspects of control and analysis of economic entities in the context of innovative-investment economic mechanisms have been developed.
• Assessment of the impact of digital technologies on the formation of auditors' competencies and their professional toolkit.
• Development of theoretical, methodological, and applied aspects of internal audit as an instrument for ensuring sustainable business development and risk reduction.
• Scientific justification of the conceptual foundations of auditing the financial statements of public interest entities, considering global practices and the modern information needs of society.

Key directions of modern scientific research at the department of Auditing:

• Theory, methodology, techniques, and organization of control/audit of assets, capital, liabilities, expenses/revenues, and financial results.
• Processes, technologies, tools, and procedures of control/audit systems.
• History and prospects for the development of control/audit theory, methodology, and organization (prerequisites, stages, trends, paradigms, concepts, hypotheses, postulates, principles, standards, categories, and terminologies).
• Control/audit of financial statements.
• Application and improvement of international auditing standards in Ukraine and worldwide, including harmonization, integration, adaptation, and transformation.
• Unification of control/audit (principles, standards, regulations, rules, technologies, tools, and procedures) across different countries.
• Control support for business management processes at the macro- and microeconomic levels (development, formation, regulation, structure, volume, periodicity, documentation, regulations, and reporting).
• Modeling of control/audit objects and processes (identification, justification, recognition, evaluation, structure, principles, methods, and provisions).
• History, current state, and prospects for the development of the auditing profession, including ethics for auditors, government auditors, and controllers.
• Organization of professional audit/control activities, including specifics of formation and functioning, and regulation of audit/control as public institutions.
• Information technologies and digitalization processes in accounting, control/audit, and taxation.
• Due Diligence, forensic, and compliance control methodologies.
• Interdisciplinary connections of accounting, analysis, and control/audit within the modern scientific system.
• Ensuring sustainable development goals as a modern priority for the accounting and auditing profession.

Since 2022, the department has been conducting research on the topic: "Formation of conceptual foundations of audit, public finance control, forensic accounting, and information technologies in the context of digitalization and sustainable development" (State Registration Number 0122U001764, supervised by Doctor of Economics, Professor O.A. Petryk).

Research areas within this topic include developing the theory and practice of improving the audit institution in Ukraine, considering global trends, enhancing the public financial control and audit system in the general government sector of Ukraine, applying modern information technologies and specialized software in audit and public financial control.

All faculty members, doctoral students, postgraduate students, and students of the Department of Auditing participate in research.

To expand scientific research and integrate findings into the educational process, improve the professional competence of the department's faculty, and deepen cooperation with employers in accordance with the research plan, the department regularly conducts interdepartmental and interdisciplinary scientific-methodological and scientific-practical seminars which cover a wide range of issues in accounting, analysis, and auditing in the context of innovative development.

Representatives of international organizations, leaders and specialists from institutions, organizations, and audit firms, as well as members of professional organizations and practicing auditors, participate in these events.

As a result of research activities, the department has developed and introduced the innovative educational program "Digital Accounting" for the Bachelor’s degree program in Accounting and Taxation (specialty 071).

Research findings are published as monographs, articles in specialized journals, and conference proceedings at international and national scientific and scientific-practical conferences.

At the beginning of 2025, the department actively participated in the scientific accreditation of KNEU.

Key Scientific Publications of the Department of Auditing

The primary scientific topics explored by the department’s research school include:

• "Theoretical and applied aspects of improving the audit institution, public financial control system, and modern information technologies: national characteristics and global trends"
  (State registration number 0117u001177, supervised by Doctor of Economics, Professor O.A. Petryk) – Research Report 2017-2022.
• "Development of audit theory and practice and public financial control based on modern information technologies in Ukraine’s innovative economy"
  (State Registration Number 0112U002956, supervised by Doctor of Economics, Professor O.A. Petryk).
• "Problems and prospects for the development of audit, public financial control, and information technologies in modern business conditions"
  (State Registration Number 0107U001337, supervised by Doctor of Economics, Professor O.A. Petryk).
• "Problems of audit, public control, and information technology development as important instruments of a market economy"
  (State Registration Number 0101U007344).

Since 2008, under the supervision of the department's faculty, three doctoral dissertations in economics have been prepared and defended:

• V.V. Ryadska – "Audit in the development of entrepreneurial activity in Ukraine" (November 2015, scientific advisor – Doctor of Economics, Professor O.A. Petryk).
• O.V. Smetanko – "Formation and development of internal audit in joint-stock companies of Ukraine" (December 2015, scientific advisor – Doctor of Economics, Professor O.A. Petryk).
• S.A. Kuznetsova – "Synergy of accounting information in the management of business entities" (September 2009, scientific advisor – Doctor of Economics, Professor O.A. Petryk).

Since 2008, 20 PhD dissertations in economics have also been prepared and defended under the supervision of the department's faculty.

In 2021, three PhD dissertations were defended:

• O.V. Patsarniuk – "Audit and analysis of innovation activities of enterprises" (scientific advisor – Doctor of Economics, Professor O.A. Petryk).
• O.O. Dyadyun – "Accounting and audit of intangible assets of enterprises in the context of sustainable development" (scientific advisor – Doctor of Economics, Professor O.A. Petryk).
• Y.I. Grynenko – "Audit of transfer pricing in enterprises" (scientific advisor – Doctor of Economics, Professor O.A. Petryk).

Currently, twelve PhD candidates are conducting research and pursuing their doctoral studies at the Department of Auditing.

The department’s research contributes to developing and improving audit and public financial control in Ukraine, addressing existing challenges in the profession, and enhancing the effectiveness and quality of audit services. This, in turn, helps mitigate economic risks associated with insufficiently reliable information about the activities of business entities.

Based on research findings, the department has launched the Master’s program "Audit and Public Financial Control" and developed methodological and organizational materials to support its implementation.

Faculty members have registered copyrights for their research with official state authorities.

Research on Sustainable Development Issues

Individuals interested in participating in the research project "Formation of conceptual foundations of audit, public finance control, forensic accounting, and information technologies in the context of digitalization and sustainable development" (State Registration Number 0122U001764, supervised by Professor O.A. Petryk) can contact the Department of Auditing.

📍Contact Information:

• Address: Kyiv, st. Degtyarivska, 49G, cab.53
• Phone: (044) 503-86-08
• Email: ka@kneu.edu.ua