Bolbotenko I. Introduction of Auditors' Economic Security System

The thesis contains theoretical principles and practical recommendations on the organization of Economic Security of the Audit Entities. The thesis contains theoretical principles and practical recommendations on introduction of auditors' economic security system. The paper describes theoretical aspects of economic security of business entities and clarifies the term "audit entity" from the standpoint of economic security. The thesis formulates conceptual approaches to introduction of economic security, defines goals and functional components for auditors' economic security system. The manuscript proposes a process-functional model of auditors' economic security system with distinguishing its endogenous, exogenous and contextual components. The paper identifies destabilizing factors of macro-, meso- and microenvironment and investigates the threats to auditors' economic security. The thesis develops a methodical approach to assessment of different levels of auditors' economic security from a position of stakeholders' influence. The manuscript researches the role of macroeconomic framework conditions in auditors' economic security system. The dissertation discovers approaches to optimizing the interaction between audit entities and interested parties in the system of economic security. The paper proposes an algorithm for improving the system of auditors' economic security system and audit activities; forms a set of organizational measures aimed at implementing the functions of the auditors' economic security system.