Аудит ефективності використання ресурсів підприємства

Абасов, Віталій Акімович; Abasov, V.A.

Аудит ефективності використання ресурсів підприємства

Абасов, Віталій Акімович; Abasov, V.A.

URI: http://eztuir.ztu.edu.ua/123456789/7401

Date: 2018

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет. – Житомир, 2018. Дисертація присвячена поглибленню теоретичних положень та розробці рекомендацій з удосконалення аудиту ефективності використання ресурсів підприємства з урахуванням положень міжнародних стандартів державного аудиту ISSAI, імплементація яких відбувається в сфері державного фінансового контролю. Запропоновано організаційний інструментарій реалізації принципів підзвітності та прозорості аудиту ефективності на підставі проведеної комплексної оцінки результатів контрольного заходу у звітності. Уточнено поняття аудиту ефективності, як різновиду державного аудиту з урахуванням специфіки положень стандартів ISSAI. Обґрунтовано склад функціональних положень для комплексного забезпечення процесу аудиту ефективності. Удосконалено методичне забезпечення аудиту ефективності використання ресурсів на безпечне функціонування ІТ систем. Запропоновано алгоритм опрацювання звітних даних на основі сформованого переліку критеріїв і міркувань щодо підготовки висновків і рекомендацій за наслідками аудиту ефективності.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. An analysis of the evolution of the performance audit essence has been carried out. It has been proved that the performance audit refers to a systematic, purposeful and objective examination of the enterprises’ activities of the public administration sector, organized in accordance with the ISSAI norms, which results in an assessment of the efficiency, economy of the use of their resources in the process of exercising their powers and functions, with subsequent informing the Parliament on the conclusions as well as recommendations, aimed at further increasing the responsibility, openness and effectiveness of the enterprises of the public administration sector. The analysis of the regulatory framework as well as the performance audit practice of the Accounting Chamber made it possible to distinguish the main directions of its implementation in conjunction with the criteria for achieving the result by analyzing the relationship between the results of the performance audit in the areas of its implementation. It has been proved that the performance audit can not act as a form of state audit, as it can be carried out both in the process of implementing control measures (previous and next), as well as the implementation of its spatial forms (external or internal). The analysis of the international practice of performance audit as well as standardization of the state audit INTOSAI allowed to form the main methodological principles of its implementation, to determine the advantages of standardization. They are as follows: improving the quality of standardized activities, rationalization and optimization of control procedures as well as processes, ensuring the achievement of the given examination parameters, promoting the dissemination of uniform rules and common approaches, avoiding differences in the interpretation of the same facts, promoting transparency in management, ensuring the availability of reporting information. The comparative characteristic of normative provision of different types of the state financial audit in accordance with controlled objects, such as use of budget funds by institutions, execution of budget programs, implementation of local budgets carried out by the State Audit Service of Ukraine has been made. This results in the lack of proper quality control and ineffective work of state auditors and confirms the necessity to improve the methodical and organizational components of the performance audit. The analysis of the practice of performance audit in the countries of the world made it possible to find out that the issue of evaluation of the national document of state planning is an important subject of the state audit. It was proved in the paper that the performance audit is planned, executed and reported in accordance with the current legislative framework, which should be shaped under the influence and taking into account not only national realities, but also the professional auditing standards ISSAI adopted by INTOSAI. An estimation of foreign and national practices regarding submission of accounting information based on results of performance audit has been conducted. Investigating the adequacy of the amount of audit evidence for obtaining results and linking with thе formation of conclusions in response to audit objectives and issues allowed to develop a template for generating results of performance audit based on obtained audit evidence. Such a working document will serve as a tool to support and manage the process of preparing the report on performance audit, since it allows to structure the components of the report at the stage of preparing evidence. An analysis of the practice of reflection the results of performance audits of the state audit bodies of foreign countries allowed to synthesize general approaches to the structure and content of the audit report, to formulate a list of criteria and considerations regarding the development of conclusions and recommendations on the effects of an performance audit. Based on the results of the critical evaluation of the organization of work on the preparation and publication of the report, an algorithm of actions, according to which the state audit body evaluates the results of work, taking into account the goals set in the framework of this audit and assessment of the quality of the report, preparation of the draft report and agreement with the third party concerning content of the report has been suggested. Organizational provisions on the procedure for conducting the performance audit and the necessary aspects for building standards of professional activity have been generalized. Functional powers for managers of audit examinations and members of a group of auditors have been developed, which, in turn, will facilitate the fullest implementation of the functions and responsibilities that are performed during a typical performance audit. For the purpose of improving the management of the organization of the audit process it was suggested to formalize, based on ISSAI standards, analytical procedures in the Standard of Analytical Studies and the Provision to Professional Standards concerning the collection and analysis of factual data, the preparation of reporting information on the results of analytical procedures and studies. The peculiarities of the performance audit of the use of resources for ensuring the functioning and security of information technologies have been established. Two methods in the process of IT safety audit are suggested. They are as follows: a downward method of checking information security and a method of detailing of information systems’ security. It has been suggested to conduct the documentation of the results of performance audit of IT systems with the use of standard forms. Within the implementation of the principle of accountability in the process of performance audits, it is suggested to expand the boundaries of communication and advancement of the values and advantages of the state audit bodies in order to increase their authority as well as to improve the lives of citizens, to raise public awareness about the results of performance audits and the contribution of state audit bodies through coverage in the media space, social networks, to promote citizen participation by developing mechanisms for receiving and monitoring complaints of inconsistency and misuse of state’s funds as well as suggestions concerning the improvement of public administration. These recommendations will enhance the effectiveness of public expenditure management through the implementation of the principle of state accountability as a result of cooperation between audit bodies and citizens.

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