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

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3

Evaluation phases

45

6

34

56

10

3

Architecture of project activity evaluation

Evaluation phases

4

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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Methodology implementation

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