Anti-Corruption Audit of Enterprises of Critical Infrastructure and Public Importance
Nazarova, K. et al. (2025). Anti-corruption audit of enterprises of critical infrastructure and public importance: Monograph. Ostrava, Opava: Tuculart Edition, Nauka Publishing House
The monograph presents the results of a fundamental scientific study entitled «Anti-corruption audit of enterprises of critical infrastructure and social importance». The authors of the monograph are doctors and candidates of economic sciences, professors and associate professors of the research center of anti-corruption and financial investigations of the leading institution of higher education in Ukraine — at the State University of Trade and Economics. The relevance of the research topic and the findings obtained is particularly high, especially in the context of the full-scale war waged by the Russian Federation against Ukraine, when overcoming corruption has become an existential issue for the survival and resilience of the Ukrainian state. The monograph consists of five interrelated structural sections that comprehensively address the key imperatives of anti-corruption auditing of enterprises of critical infrastructure and social importance: the legal framework for anti-corruption auditing; its socio-economic potential; information and analytical support and the specific features of conducting audits in the context of digitalization; the praxeology of anti-corruption auditing; and the implementation of audit results. The monograph may be of informational value to researchers, doctoral and postgraduate students, academic and teaching staff, students of economic and legal specializations at higher education institutions, internal and external (independent) auditors, representatives of public authorities, business owners and CEOs, as well as professional and non-professional users of information.