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UDC 657.6:336.717.18		DOI: https://doi.org/10.31617/zt.knute.2019(105)06
NAZAROVA Karina, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCID: 0000-0002-0133-7364		DSc (Economics), Associate professor, The Head of Financial Analysis and Audit Department of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine
MYSIUK Viktoriia, E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її. ORCID: 0000-0001-8931-7335		PhD (Economics), Post graduate student of Financial Analysis and Audit Department of Kyiv National University of Trade and Economics 19, Kyoto str., Kyiv, 02156, Ukraine

SOX-AUDIT OF ACCOUNTS PAYABLE 

The relevance of the implementation of SOX compliance-audit in Ukraine is established, a methodology for the audit of accounts payable for compliance with SOX provisions is presented. The use of this methodology in the work of the auditor will contribute to a more effective assessment of the internal control subsystem, which is responsible for the calculations of the enterprise with its counterparties. This will provide an opportunity to quickly identify and prevent the facts of corporate fraud during the enterprise settlements with its creditors.

Keywords: audit, internal audit, internal control, SOX, compliance-audit SOX, accounts payable.

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