Application of the framework method of transformation audit methodologies for ensuring sustainable development of rural areas

Kateryna Melnyk

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2020, vol. 27, issue 10

Abstract: The purpose of the article is to formalize an innovative approach to the transformation of audit methodology based on the application of a framework method of cognition aimed at ensuring of sustainable development of rural areas. Research methods involved the using of general scientific techniques, including: bibliographic research (to reveal existing approaches to the formation of methodological support for auditing); methods of analysis (to specify the parameters of the audit in sustainable development conditions); modeling methods (to determine the vectors and goals of sustainable development of rural areas); generalization methods (to formalize the framework method of audit methodology transformation). Research results. The article identifies innovative areas of transformation of audit methodology to ensure sustainable development of rural areas. Innovative directions of transformation of audit methodology to ensure sustainable development of rural areas are defined in the article. The special features of audit activities aimed at ensuring growth of rural with the identification of urgent strategic priorities that lie in the plane of economic, environmental and social spheres are identified. The essence of audit on rural areas is outlined, highlighting its role as a socio-economic institution, what is an organized system of norms and conceptual provisions, the implementation of which in auditing activities in total contributes to achieving the defining goal of balanced rural development. A structural model of a comprehensive audit system on rural areas has been built, which clearly shows the cycle of the mechanism of control and consultation procedures, their institutional and normative regulation and information and analytical provision based on the development of a professional approach. Scientific novelty. Improved theoretical and praxeological approaches to the methodological transformation of audit on the basis of the framework method, which is manifested in the provision of a new audit services quality. Practical significance of the obtained results is in taking into account significant changes in the audit activity itself, as well as the specifics of the state policy of ensuring sustainable development of rural areas and performing the functions of managing by authorities of rural integrated territorial communities. Tabl.: 1. Figs.: 2. Refs.: 20.

Keywords: Financial; Economics (search for similar items in EconPapers)
Date: 2020
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