Облік і аудит операцій підприємства з цінними паперами: автореф. дис. на здобуття наук. ступеня канд. екон. наук :08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності).

Abstract

Дисертацію присвячено науковому обґрунтуванню теоретичних, організаційних і методичних положень, розробці прикладних рекомендацій щодо обліку і аудиту операцій підприємства з цінними паперами з урахуванням інформаційних потреб управління ними. У роботі досліджено роль цінних паперів у діяльності сучасного підприємства, ідентифіковано їх характерні ознаки та сформовано дефініцію обліково-аналітичної категорії «цінні папери підприємства». Розроблено класифікацію цінних паперів з урахуванням потреб обліку, аналізу, контролю та управління ними. Визначено та систематизовано основні види операцій підприємства з цінними паперами власної та невласної емісії. Визначено ключові аспекти та розроблено концептуальну модель формування системи інформаційно-аналітичного забезпечення управління операціями підприємства з цінними паперами. Обґрунтовано об’єкти та елементи для моделювання організаційного, методичного та технічного забезпечення облікової політики підприємства в частині операцій з цінними паперами. Запропоновано методику відображення в обліку та управлінській звітності результатів операцій з цінними паперами власної та невласної емісії. Рекомендовано залучення механізму резервування та розроблено методичний підхід до обліку формування і використання майбутніх витрат і платежів за операціями підприємства з цінними паперами. Обґрунтовано напрями інформатизації та розроблено технологію обліку операцій з цінними паперами в управлінській інформаційній системі підприємства. Визначено концептуальні засади та розроблено відповідну модель внутрішнього аудиту операцій з цінними паперами власної та невласної емісії. Вдосконалено організаційне та методичне забезпечення аудиторської перевірки ефективності системи обліку операцій підприємства з цінними паперами. Запропоновано методичний підхід до здійснення аналітичних процедур аудиту операцій з цінними паперами власної емісії.

The paper deals with the scientific rationale of theoretical, organizational and methodological provisions, the development of applied recommendations for accounting and auditing company’s securities trading, taking into account the informational needs in their management. The work is dedicated to investigation of securities role in modern entrepreneurial structures activities and gives the reasons to their interpretation as an object of informational and analytical support system for managing the company’s securities trading. It has been concluded that securities are financial instruments of the capital market in the form of documents of the established type, certifying the existence and transfer of ownership or loan rights to other persons, determining the issuer’s obligations in relations with their owners and are a source of income from their ownership and disposal. The author suggests additional features of securities specific systematization and their classification in accordance with the needs of accounting, analysis, control (audit) and management of the company’s proprietary and nonproprietary securities trading. It is proved that securities trading reflects very complex economic and legal relations between the issuer and the owners, which are constantly changing and which should be considered on behalf of the initiating entity, taking into account the economic, organizational and legal aspects of their implementation. Within the context of the company activity as an issuer and investor, it is proposed to interpret securities trading as completed operations with proprietary and non-proprietary securities, which are subordinated to the goals of company’s financial and investment activities and lead to changing structure of its assets, liabilities and equity. The main types of company’s proprietary and non-proprietary securities trading are identified and systematized. The state and development trends of the securities market in 2014-2018 are investigated. It is proposed to use certificates of deposit to preserve and increase the temporarily free funds of potentially active entities under uncertainty and existing stock market imbalances. In order to create a single informational space to manage the company’s securities trading, a conceptual approach has been substantiated and an appropriate model has been developed to create a system of informational and analytical support, providing integration of accounting, analysis and controlling subsystems which, being based on specific managerial needs, organizational, technical and software support, methods and technologies, allow to create and present the relevant data as for availability, composition and nature of the securities trading to take reasonable managerial decisions. In order to increase the efficiency of the process of accounting company’s securities trading, the author rationales the objects and additional elements of organizational, methodological and technical support of the accounting policy in the context of proprietary and non-proprietary securities trading, allowing financial and managerial accounting and providing modelling this organizational regulation. The research suggests new methodological bases of accounting and posting company’s proprietary and non-proprietary securities trading into the management reporting, based on proposals to apply the reservation mechanism, systematization of information on equity and debt proprietary securities, financial investments, income and expenses in the context of their types and terms and format of relevant management іnformation and reports. The paper rationales for creating a special module “Operations with Securities” in company’s management information system to ensure the implementation of the functional tasks of accounting, analysis and auditing of securities transactions. A technology has been developed for accounting company’s proprietary and non-proprietary securities trading involving software solutions for this module, which is based on proposals for informatization and improvement of methodological approaches to posting the results of these operations on the accounts of the company’s accounting and management reports. In order to create appropriate informational and analytical support for managerial decisions in the financial and investment sphere, it has been proposed to conduct an internal audit of company’s securities trading, substantiated its conceptual foundations and developed a Regulation on Internal Audit of Company’s Securities Trading, which determines the organizational structure of the activities and functions of internal audit unit, rights and obligations of internal auditors, methods of internal auditing, relations between the external and internal auditors, assessment of the internal audit unit activities. In order to improve the legitimacy control, appropriateness and compliance with accounting policies and other internal regulations of company’s proprietary and non-proprietary securities trading reports, a general plan and program for internal audit of proprietary and non-proprietary securities trading has been developed. In order to ensure the auditor’s confidence in audit results for each of its aspects in the context of audit procedures, the author has systematized possible types of errors and violations in the accounting system of the company’s proprietary and non-proprietary securities trading, allowing the internal auditor to identify them, to control the received audit results and draw up a sound audit report. In order to form the auditor’s judgment on the level of effectiveness of accounting in terms of company’s securities trading, an internal audit test has been developed. To broaden the scope of internal audit and increase the level of audit evidence reliability, a methodological approach to implement analytical procedures for auditing proprietary securities is proposed, allowing to formulate an audit opinion on the effectiveness of company securities trading based on the investment potential evaluation. The system of indicators is formed and the technology of complex company investment potential evaluation is offered, the results of which allow to determine the degree of its securities reliability and potential.