Digital audit and digital controlling technologies as a strategic tool for improving the management of large industrial enterprises
Belyaeva M.V.1
1 Институт проблем рынка Российской Академии наук (ИПР РАН)
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Journal paper
Economics and society: contemporary models of development (РИНЦ)
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Volume 8, Number 1 (January-March 2018)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=36401844
Cited: 32 by 07.12.2023
Abstract:
Purpose: the aim of the study is to develop theoretical, methodological, methodological and organizational provisions of audit and internal control at enterprises in the environment of information technology, as well as with the use of information systems and technologies. Materials and methods: the methodological basis of the study consists of general scientific methods of knowledge of phenomena and processes in matters of control, modern directions of economics, cybernetics, mathematics, computer science, philosophy, organizational theory and sociology. The research methodology is mainly based on the cybernetic approach, which is caused by the problems of improving control using information technologies. Information base of the research is the scientific works of domestic and foreign scientists on the issues of control and audit in general and automation of control and audit activities, in particular, accounting, its organization and automation of management, information technologies, as well as regulatory and reference materials, materials of periodicals and scientific and practical conferences. The analytical and informational materials obtained during the preparation of this article are summarized and structured in accordance with the general requirements for the development of scientific and methodological foundations on the topic of the article. Results: methodical approaches to the development of software for auditing and on-farm control are proposed, a classification of audit and on-farm control software has been developed, and requirements for such software have been defined. The questions of the need to automate budgeting in large industrial enterprises are investigated. Formed recommendations on the organization of audit and internal control allowed to increase the efficiency of organizational measures in the application of information technology. The author proposes the option of creating a software product in accordance with certain requirements and the phased introduction of an automated controlling system at large industrial enterprises. Findings. The proposed classification of types of economic control in terms of the use of information technology provides for the use of independent classification features: a) at the place of the control subject (audit or internal control), b) objects and c) methods (technologies). This made it possible to update the theoretical tools of economic control. The practical significance of the results is, above all, the development of recommendations for the creation of audit software and the construction of audit software and internal control. Conclusions: the proposed classification of types of economic control in the context of the use of information technology provides for the use of independent classification criteria: a) at the place of the subject of control (audit or on-farm control), b) objects and c) methods (technologies). This made it possible to update the theoretical tools of economic control. The practical significance of the results obtained is, first of all, in the development of recommendations for the creation of audit software and the construction of audit software and on-farm control.
Keywords: audit, controlling, automated systems, information technologies, management, industrial enterprises
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