Problems of developing structural modeling of customs audit
( Pp. 100-104)
Berezyuk Valentina I.
Shcherbinina Yulia V.
Nyikanbayeva Aigul I.
Razlivaeva Lidiya V.
Leilya K. Mussipova
More about authors
Berezyuk Valentina I.
doktor ekonomicheskih nauk, docent, professor kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz» Shcherbinina Yulia V. kandidat ekonomicheskih nauk, docent Departamenta audita i finansovoy otchetnosti
Financial University under the Government of the Russian Federation Nyikanbayeva Aigul I. starshiy prepodavatel kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz» Razlivaeva Lidiya V. docent kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz» Leilya K. Mussipova Master of Accounting and Auditing, Senior Lecturer of the Department of «Accounting and Audit»; Karaganda University of Kazpotrebsoyuz
Leilya K. Mussipova Karaganda University of Kazpotrebsoyuz
Karaganda, Kazakhstan
PI «Karaganda Economic University of Kazpotrebsoyuz» Shcherbinina Yulia V. kandidat ekonomicheskih nauk, docent Departamenta audita i finansovoy otchetnosti
Financial University under the Government of the Russian Federation Nyikanbayeva Aigul I. starshiy prepodavatel kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz» Razlivaeva Lidiya V. docent kafedry «Buhgalterskiy uchet i audit»
PI «Karaganda Economic University of Kazpotrebsoyuz» Leilya K. Mussipova Master of Accounting and Auditing, Senior Lecturer of the Department of «Accounting and Audit»; Karaganda University of Kazpotrebsoyuz
Leilya K. Mussipova Karaganda University of Kazpotrebsoyuz
Karaganda, Kazakhstan
Abstract:
Task. This article highlights the problem of developing a structural modeling of customs audit. The topic under study is undoubtedly relevant, since, depending on the methodology for carrying out customs audit, the verification database of certain data and the corresponding identifier can be formed in the form of a multidimensional spatial matrix. Simulation modeling during customs audit is one of the varieties of certain analog modeling, which can be generated and implemented using various mathematical tool resources and special modern programming technologies. In this regard, the main trends and key problems of the development of structural modeling of customs audit are considered and conclusions are drawn about the need to apply foreign experience in its implementation in the Republic of Kazakhstan. Model. The article investigates the theoretical trends in the development of structural modeling of customs audit in the context of the development of modern data processing technologies, while there is a need for a decision support system during customs audit to help auditors with relatively atypical and unstructured problems in audit. Summary. The use of simulation modeling in customs audit allows the auditor to determine the direction of the development strategy of both auditing in general and specifically customs audit. It is this property of simulation modeling in customs audit that is especially valuable for the auditor in the process of conducting the audit itself and, especially, in the case of the provision of related audit services. Practical importance. The practical significance of the article lies in the fact that the conclusions and proposals made are intended to study new possibilities for carrying out customs audit, developing new models, new approaches, etc. Originality. The carried out study of the main results of the process of developing a structural model of customs audit using simulation modeling indicates the direct applied significance of the problem under study.
How to Cite:
Berezyuk V.I., Shcherbinina Y.V., Nyikanbayeva A.I., Razlivaeva L.V., Leilya K.M., (2020), PROBLEMS OF DEVELOPING STRUCTURAL MODELING OF CUSTOMS AUDIT. Economic Problems and Legal Practice, 6 => 100-104.
Reference list:
Sitnov A.A. Evolyutsiya operatsionnogo audita: Monografiya / A.A. Sitnov. - M.: VividArt, 2009.
Berezyuk V.I. Gosudarstvennyy audit - innovatsionnaya real nost dlya Kazakhstana // Birzha intellektual noy sobstvennosti: Nauchno-prakticheskiy zhurnal, g. Moskva, Rossiya, 2015, T. 14 № 3, s.27-30.
Audit biznesa. Praktika i problemy razvitiya: monografiya / pod red. R.P. Bulygi. M.: YUNITI-DANA, 2013. -263 s.
Berezyuk V.I. Vnutrenniy kontrol i audit v usloviyakh mirovogo krizisa - neobkhodimost dlya kompanii // Vestnik Moskovskogo universiteta. Seriya 6. Ekonomika, Moskva, 2012, № 3, s. 65-69.
Barkhatov A. P. Bukhgalterskiy uchet vneshneekonomicheskoy deyatel nosti: uchebnoe posobie, 9-e izd., ispr. i dop. - M.: Dashkov i Ko, 2016. - 268 s.
Mel nik M.V. Razvitie strategicheskogo audita // Innovatsionnoe razvitie ekonomiki. M., 2012. № 4. s. 42.
Berezyuk V.I. Gosudarstvennyy audit - innovatsionnaya real nost dlya Kazakhstana // Birzha intellektual noy sobstvennosti: Nauchno-prakticheskiy zhurnal, g. Moskva, Rossiya, 2015, T. 14 № 3, s.27-30.
Audit biznesa. Praktika i problemy razvitiya: monografiya / pod red. R.P. Bulygi. M.: YUNITI-DANA, 2013. -263 s.
Berezyuk V.I. Vnutrenniy kontrol i audit v usloviyakh mirovogo krizisa - neobkhodimost dlya kompanii // Vestnik Moskovskogo universiteta. Seriya 6. Ekonomika, Moskva, 2012, № 3, s. 65-69.
Barkhatov A. P. Bukhgalterskiy uchet vneshneekonomicheskoy deyatel nosti: uchebnoe posobie, 9-e izd., ispr. i dop. - M.: Dashkov i Ko, 2016. - 268 s.
Mel nik M.V. Razvitie strategicheskogo audita // Innovatsionnoe razvitie ekonomiki. M., 2012. № 4. s. 42.
Keywords:
customs audit, model, structure, information support, matrix.
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