Opanasiuk A. Audit in the system of prevention and counteraction to economic crime

According to the results of the study of the phenomenon of economic crime, its conceptual side is clarified, its classification and impact on society are formed. The concepts and components of the system of prevention and counteraction to economic crime are defined, among which, as an element of financial control, the role of audit as its specific tool is identified. The study of indicators of economic crime, the market of audit services in Ukraine, the results of audits to meet the purpose of the audit allowed us to conclude the need for new forms of audit as a practical tool to prevent and combat economic crime. The primary terminological organizational provisions of the audit in the system of prevention and counteraction to economic crime have been developed. The institutionalization of audit as a practical specific tool of the system for preventing and combating economic crime has been carried out. To develop organizational and methodological provisions of forensic audit, which is identified as the main most effective tool of financial control within the system of prevention and combating economic crime, which consists in detailed research and verification, compliance with legislation and regulations of accounting information and its media, legality and expediency conducting economic operations on the background of surveying the environment of the economic entity in order to express an opinion on actual or potential problems with economic crime within the activities of such economic entity, developed stages of its implementation, formed procedures, methods and methods of its reception, auditor package identified risks of economic crimes in the areas of forensic audit.