AUDIT IN THE STATE ECONOMIC SECURITY SYSTEM

In the research it is proved that constant and progressive development of any country is impossible without providing economic and social security processes. It is justified that due to financial globalization, complexity and versatility of both interstate and domestic correlation, economy development dynamics are sensitive to crisis occurrences. It is concluded that nowadays due to complicated economic and social conditions questions of justification priorities of state and independent audit development during the formation of state’s economic security and the definition of alternative methods of business security are up to date. The state, dynamics and development trends of state and independent external audit were analyzed according to modern economy state. It was defined that audit develops through several key directions that are important for providing the economic security. To increase the positive value of audit in providing the economy security of the state to organizations alternative methods of business protection have to be used alongside with standard audit methods

Innovative Development of the IT Sphere in Ukraine

The development of strategic guidelines in the IT sphere deserves considerable attention in view of the efficiency and long-term consequences that certain decisions and actions have for the development of IT business in the country. Strategic management of innovation activities in the IT sphere should involve policies and procedures available for implementation in the conditions of specific companies that ensure the protection of the assets of the entity, efficiency and effectiveness of management. The above requires the definition of basic forms of implementation of the IT development strategy in Ukraine, which indicates the relevance of this study. Among researchers of the innovation process today, the prevailing belief is that innovations in the modern economic environment arise and be spread in the networks that connect individual actors. This position is formed on the basis of the evolution of views on the problems of the course of innovation processes and finds expression in the conception of feedback models, integrated models, as well as the concept of «open innovation environment». The researchers have also identified the following components of innovation development: social activity, creative activity, intellectual capital and entrepreneurial initiative. At the same time, studies of the problems of implementing the innovation process in the IT sphere in the reviewed works relate primarily to the micro level and much less to the macro level, that is, taking into account the need to solve the problems of development of this sphere and the economy of the country as a whole. The creation, assimilation and dissemination of innovations in the modern economic environment should be implemented in the form of a certain development strategy, within which it is possible to manage, control and stimulate the course of this process. The article is aimed at substantiating strategic guidelines for innovative development of the IT sphere in Ukraine under current conditions, under the influence of factors of the business environment and specifics of the national innovation system. The informational basis of the carried out study is the normative legal acts of Ukraine on the issues of conducting economic activity of enterprises, the implementation of innovation activity; scientific publications of leading foreign and domestic scientists. The study uses general scientific and special methods: induction, deduction, analysis, synthesis; dialectical method – in identifying specific features of strategic innovative development of the IT sphere in Ukraine; abstraction, generalization, system, functional methods – when developing a strategy for the development of the IT sphere in Ukraine and the forms of its practical implementation. Based on the results of the study, the authors conclude that the strategic management of innovation activities in the IT sphere should use instruments available for implementation in the conditions of specific companies that ensure the protection of the assets of an economic entity, efficiency and effectiveness of management. The configuration of such instrumentarium is formed taking into account the problems of development of the IT sphere, country-specific development factors, global trends in the development of IT technologies, i. e., the limitations and opportunities that determine the form and content of the instruments used. The basic forms of implementation of the IT development strategy in Ukraine are determined. Prospects for further research are to deepen and structure the instrumentarium for managing innovation activities in the IT sphere of Ukraine, which can be applied to specific directions of such activities

MANAGEMENT EFFICIENCY ANALYSIS OF INNOVATION PROCESS IN THE FINANCIAL AND ECONOMIC ACTIVITIES OF IT SPHERE ENTERPRISES

The purpose of the article is to substantiate the priority of increasing the management efficiency of innovative process of IT sphere as a factor contributing to the Ukraine’s economic growth taking into account the current opportunities and limitations. The study substantiated that maintaining a competitive advantage in the innovation space through the development of digitalization processes in Ukraine requires continuous improvement of the management of the innovative process in the IT sphere, and increasing the efficiency of implementing new technical, organizational and marketing solutions. It is shown that under the influence of an unstable external environment, there is a need to develop and implement a management system that would provide an opportunity to obtain competitive advantages in the IT sphere and maintain a competitive position of the Ukrainian IT business in the market. The priority of development is long-term growth, the driving force of development is innovation and modern technologies, as well as highly qualified human and institutional capital. At the same time, traditional factors of production (land, natural resources, labour) are losing their importance. The basic priorities of managing the innovation development of the IT sphere have been determined. The implementation of an innovation policy in the IT sector of Ukraine, based on the current opportunities and constraints, will ensure a systematic and sustainable increase in the efficiency of innovative development in this area and will contribute to the increase of the national economy of Ukraine. The results of the study should be implemented for the development of the theory and methodology of innovative development at the macro- and meso-levels, as well as in stimulating model of innovative process in Ukraine based on the status of its leading economic sectors, in particular, the IT sphere

The Control of Public Procurement as a Priority of Economic Development from the Standpoint of the State

Relevance of the topic of this article is grounded on the need to form an effective system of control of public procurement as a priority of economic development from the standpoint of the State. The article is aimed at studying the status of control of public procurement and finding directions for its improvement. The qualitative and efficient financial control in the sphere of public procurement should play a priority role in ensuring the formation of a transparent system of expenditure of public financial resources. The article considers the powers of the State bodies on the implementation of regulation and control in the sphere of public procurement, as well as analyzes the process of spending funds by procedures and without applying the public procurement procedures. The most common improprieties and violations in the implementation of public procurement in Ukraine were researched. Formation of methodological, organizational and methodical bases of control of public procurement is connected with consideration of structure of the procurement mechanism which includes the current monitoring of needs and determination of expediency of public procurement, planning, regulation, and implementation