ит Application of special software for IT-audit Nikolay Nekhoroshkin Alexey Solodov Accounts Chamber of the Russian Federation
Dec 31, 2015
ит Application of special softwarefor IT-audit
Nikolay NekhoroshkinAlexey Solodov
Accounts Chamber of the Russian Federation
Financial auditPerformance
auditStrategic
audit
Pattern Technologies
Scopes
Project audit of SED projects and programs
Goal-setting
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Project audit of socio-economic development (SED) is a framework of external state control on grounds of financial audit, performance audit and strategic audit of projects and programs of socioeconomic development (project events) .It includes: estimation of indicators values for quality of project management in controlled points, based on analysis of obtained results corresponding to the predetermined requirements within the constraints of funds amount, time and other resources.
Pattern of project audit
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11Evaluation stages
Evaluation spheres
Adequacy ofgoal-setting
Competitiveness of technologies
Optimality ofarchitecture
Comprehensive evaluation
11 2
3
Evaluation phases
45
6
34
56
10
3
Architecture of project activity evaluation
1. Assessment of project activities
environment
Stages of project activities assessment
2. Validity of project activities
assessment 3 Assessment of
legality of budgetary funds
expenditure
4. Assessment of sanctions, operations,
and transactions
5. Expedience of budgetary funds
expenditure evaluation
6. Evaluation of effectiveness,
productivity and economy
7 . Connectivity of project activities
assessment8. Extravagance rate assessment
9. Assessment of project activity feasibility and
risks
10 . Assessment of potentials of IT-systems
development
11. Assessment of consequences of project activities
realization
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1. Assessment of project activities environment
This module is designed to automate the identification of subjects and negative environmental factors that affect feasibility and consequences of project activity
Tasks to be solved:
identification of subjects, operating in the project activity environment and potentially affecting feasibility and consequences of project activity;
identification of negative environmental factors affecting feasibility of project activity.
Map of communication
Frequencyanalysis
of the facts
Key topics analysis
Cluster analysisof the facts
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2. Validity of project activities assessment
This module is designed to automate assessment of resource-intensiveness of project activity
Task to be solved:
estimation of project activity validity in terms of feasibility study of project activity maturity level
Data receiving stages
Indicators of investmentIT-project
Indicators values before receiving
reports
Intervals of indicators after
receivingreports
Red
uced
val
ue o
f ver
ifiab
le
indi
cato
rs, %
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3. Assessment of legalityof budgetary funds expenditure
Tasks to be solved:
analysis of inconsistence of the order and uses of budgetary funds expenditure to requirements of legislation of the Russian Federation;
assessment of legality of budgetary funds expenditure.
This module is designed to automate assessment of compliance of order and uses of budgetary funds expenditure with law requirements.
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4. Assessment of sanctions,operations and transactions
This module is designed to:
automate assessment of legality, consistency and timeliness of sanctions (contracts), accepted (concluded), during project activity realization;
assess timeliness, resource-intensiveness, resource-availability and connectivity of transactions;
detect illegal and unintended (unplanned) transactions within project activity, that endanger the untimely, ineffective and incomplete performance of project activity
Tasks to be solved:structuring sanctions, confirmed in project activity;assessment of legality of sanctions, confirmed in project activity;assessment of consistence of sanctions on the whole life cycle of project activity;assessment of timeliness of sanctions, confirmed in project activity.assessment of timeliness, resource-intensiveness, resource-availability and interconnectivity of operations;assessment of legality, purposes and timeliness of transactions.
ControlTransactions Effect
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5. Assessment of expediencyof budgetary funds expenditure
This module is designed to automate assessment of expediency of budgetary funds expenditure
Tasks to be solved:
analysis of purposes, costs and period of project activity realization;
assessment of project activity performance, based on analysis of compliance actual progress of project activity to planned parameters. 10
6. Evaluation of effectiveness,productivity and economy
This module is designed to automate assessment of efficiency of project activity realization using such indicators as effectiveness, productivity and economy.
Tasks to be solved:
assessment of effectiveness and productivity indicators values considering quality of undertaken project activities and use of documentation for estimates;
assessment of economy value of project activity. 11
7. Connectivity of project activities assessment
This module is designed to automate:
assessment of efficiency of project activity performance by using characteristics of connectivity and ability of architecture of project management system to reallocate resources between different project activities within project portfolio to achieve goals in the case of project risks appearance in conditions of resource and preset terms validity;
assessment of interconnectivity between project activity and appropriate logistics support.
Task to be solved:
analysis of interconnectivity between project activities considering possibility of reallocation of resources and limitations in resource and logistics support. 12
8. Extravagance rate assessment
This module is designed toautomate identification of extravagance rate in the course of project activity.
Tasks to be solved:
detection of minimal admissable level of finance resources, necessary for project activity realization;
assessment of the actual resources, spent on project activity realization;
identification of difference between the actual resources, spent on project activity realization, and minimal admissable level of finance resources, necessary for its realization. 13
9. Assessment of project activities feasibility and risks
This module is designed to automate assessment of feasibility and risks of project activity.
Tasks to be solved:
assessment of project activity feasibility;
assessment of risks;
assessment of feasibility in conditions of risks. 14
10. Assessment of potentialsof IT-systems development
Publications on the theory of
potentials
This module is designed to automate assessment of capabilities of auditees to provide achievement of socio-economic development.
Tasks to be solved:analysis and assessment of goals consistency;analysis and assessment of socio-economic development scenarios, provided by strategic documents and project documentation;comparative analysis of the dynamics of socio-economic development of project activity subjects. 15
11. Assessment of consequencesof project activities realization
This module is designed to automate assessment of positive and negative consequences of project activity.
Tasks to be solved:
identification of the list of subjects, who are affected by project activity realization;
detection of potential budget costs for execution of unscheduled events, triggered be the negative consequences of project activity;
evaluation of consequences of project activity. 16
Drawing up project activities audit results
Interactive analytical processing based on scenario approach, using platforms of integration
Sources of information
Three-dimension presentation
Semantic and cluster maps
OLAP, multiple presentations
Activity-progress presentation
Interactive strategic maps
Interactive cause-effect diagrams List-based (relational) forms
Interactive digital panel
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