scholarly journals A methodology for applying modern information technologies in the economic analysis of organization's risks

2020 ◽  
Vol 19 (2) ◽  
pp. 268-285
Author(s):  
S. Mitrovic ◽  
V.P. Suits
Keyword(s):  
Risk Analysis ◽  
Economic Analysis ◽  
Mathematical Models ◽  
Internal Control ◽  
Information Technologies ◽  
The Self ◽  
Assessment Procedure ◽  
Economic Risk ◽  
Self Assessment ◽  
Modern Information

Subject. The article examines theoretical, methodological and practical aspects of applying modern methods and information technologies to improve the economic risk analysis of organizations. Special attention is focused on internal audit and control, in particular, on the self-assessment procedure, being an innovative tool for monitoring and assessing risks to identify and minimize them within the corporate governance system. Objectives. The purpose is to study possibilities for improving the methodology for economic risk analysis of organizations through modern information technologies, innovative tools, and mathematical models. Methods. The study rests on methods of quantitative, qualitative analysis, popular scientific and empirical research in the field of economic sciences, including comparative, structural and functional methods of economic analysis, the desk study, methods of expert assessments, situation analysis, statistical assessment, testing parameters, etc. Results. The offered methodology is aimed at risk assessment and risk analysis of organizations. The results of the study contribute to the implementation of new tools of internal control, audit and analysis, in particular, the self-assessment procedure and the coefficient of reliability of results, which have a positive impact on efficient risk management and the enhancement of investment appeal of organizations. Conclusions. The automation of the risk analysis process and selected procedures and techniques should create conditions for a logical transition to more accurate (as compared to currently prevailing in practice) quantitative measurement methods, and for building the mathematical models that make it possible to predict and obtain results based on empirical data rather than on expert estimates.

Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

Auditor ◽  
2021 ◽  
Vol 7 (1) ◽  
pp. 25-29
Author(s):  
ZHanna Kyevorkova
Keyword(s):  
Internal Control ◽  
Information Technologies ◽  
Business Processes ◽  
Economic Entity ◽  
Key Issues ◽  
Modern Information ◽  
Organizational Activities ◽  
It Audit ◽  
Methodological Aspects ◽  
Data Audit

Th e article reveals the methodological aspects and key issues of data audit, tracked directly by programs using information technologies, the soft ware of which allows you to automate the organizational activities of an economic entity for the development of various business processes. Th e article reveals the author’s position of the practice of applying the results of IT audit and its directions at each stage of the audit, taking into account the audit procedures carried out, modern information technologies that allow internal control to work more eff ectively, analyze the functioning of IT audit, changes in the organization and develop scientifi cally based tools that allow IT audit to be rebuilt in accordance with changes in the situation in the activities of economic entities.

scholarly journals IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE

2020 ◽  
pp. 32-41
Author(s):  
V. Nevidomyi ◽  
Yu. Myronenko ◽  
K. Kanonishena-Kovalenko ◽  
Ya. Horobchuk
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Information Technologies ◽  
International Standards ◽  
Decision Makers ◽  
Free Access ◽  
Financial Audit ◽  
Modern Information ◽  
User Friendly

The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The methodological recommendations for conducting the financial audit by the Accounting Chamber of Ukraine, adopted and published in 2015, cover all the issues that are outlined in such manuals of SAIs from those countries..Besides, the risks of providing open access to the Financial Audit Manual, elaborated by the Accounting Chamber of Ukraine were detected. They are the risks of fraud by officials of audited entities, not detecting a material risks by auditors, the use of intellectual property of the Accounting Chamber for commercial purposes by other entities and reputational risks due to breach of agreements with international partners involved in the development of the manual. The Financial Audit Manual was tested on six financial audits conducted by the Accounting Chamber in 2019 and main results are analyzed in the paper. Significant deficiencies of internal control, fraud risks and risks associated with accounting, budgeting and financial reporting software, and the need of improvement in accounting policies, internal control and workflow in all audit entities were identified. Additionally,, the audit results are presented in a user-friendly format tailored to the needs of decision- makers, with an emphasis on issues that require rapid response. Based on the conducted analysis, the conclusions about the low quality of financial and budgetary reporting of public sector entities and the systematic nature of identified problems and risks were made. Thus, the importance of financial audits was emphasized and the proposals for further improvement of this type of audit of the Accounting Chamber were elaborated. In particular, updating of the legislation and internal documents, usage of modern information technologies and software for audits, translation of ISSAI, training for staff, changes in personnel policy, improvement of the quality control system.

scholarly journals Methodological approach to economic analysis and control of enterprises under conditions of economic systems transformation

2021 ◽  
pp. 150-157
Author(s):  
A Viknianska ◽  
D Kharynovych-Yavorska ◽  
M Sahaidak ◽  
A Zhavoronok ◽  
V Filippov
Keyword(s):  
Economic Analysis ◽  
Development Strategy ◽  
Internal Control ◽  
Scoring System ◽  
Information Technologies ◽  
Business Processes ◽  
Methodological Approach ◽  
Complex Model ◽  
Integrated System ◽  
Systems Transformation

Purpose. To substantiate the methodological approach to the development of research components of the integrated system of complex economic analysis and internal control of the enterprise. Methodology. The main methods of this research are statistical methods, the latter being used for processing of statistic data; methods of formalization and mathematical simulation used for development of conceptual analysis base to control the enterprises activity. Findings. A complex model of diagnostics of enterprises activity in a competitive environment is proposed, which is based on the methodology of complex economic analysis with the use of financial and non-financial indicators. To assess the competitive advantages of the enterprise, we offer an algorithm to calculate an integrated indicator of the level of its competitiveness using a balanced scoring system. Originality. In the course of research, the scientific and methodological approach to a complex evaluation of influence of a research component on development of competitive strategy of the enterprise was developed. Unlike the existing ones, this approach involves: - development of an integrated system of complex economic analysis and internal control over business processes of enterprises with the use of modern information technologies, which allows assessing their competitiveness, forming a development strategy; - methodical procedures of internal control of the enterprise with the use of financial and operational budgets and management reports based on a balanced scoring system, using CVP-analysis, which allows forming flexible budgets. Practical value. The results of the study can be used by practitioners, scientists, government officials to monitor the development of the corporate architecture, to study enterprise development processes.

The Methods Of Intellectual Struggle Against Pest And Disease In Apple Orchards

2020 ◽  
Vol 02 (11) ◽  
pp. 24-28
Author(s):  
M.M. Rakhimov ◽  
◽  
A.A. Azamov ◽  
I.K. Zokirov ◽  
◽  
...  
Keyword(s):  
Mathematical Models ◽  
Information Technologies ◽  
Computer Software ◽  
Apple Orchards ◽  
Pests And Diseases ◽  
Harmful Organisms ◽  
Modern Information

The article reports about the measures of intellectual struggle for the use of modern information technologies against pests and diseases in apple orchards, the use of mathematical models and the use of computer software to prevent the prediction of harmful organisms.

scholarly journals ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Christina Wowiling ◽  
Grace B. Nangoi ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Application System ◽  
Metallic Mineral ◽  
Research Show ◽  
Laws And Regulations

            The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes

scholarly journals Evaluation of indicators of entrepreneurial potential in 2018

2020 ◽  
Vol 9 (27) ◽  
pp. 173-179
Author(s):  
I. S. Pinkovetskaia ◽  
T. I. Kostina ◽  
N. V. Berezina
Keyword(s):  
Comparative Analysis ◽  
Mathematical Models ◽  
The Self ◽  
Fear Of Failure ◽  
Entrepreneurial Activity ◽  
Density Functions ◽  
Global Entrepreneurship Monitor ◽  
Self Assessment ◽  
Foreign Countries ◽  
Global Entrepreneurship

Entrepreneurial potential of the population is largely determined by how adults evaluate their intentions in terms of creating their own business. The purpose of the study was to assess the existing indicators in 2018 that characterize the potential entrepreneurial activity of the population in different countries. The self-assessment of people on such factors as their ability and ability to create their own businesses, entrepreneurial purposes, fear of failure in this activity, as well as the presence of familiar entrepreneurs were considered as the estimated indicators. The study used information from the Global entrepreneurship monitor for 2018 for 48 countries. Three hypotheses were tested using mathematical models representing the density functions of the normal distribution. Five indicators of entrepreneurial potential were used to determine their average values for the countries under consideration. Countries with high and low values of indicators were identified. A comparative analysis of the entrepreneurial potential in Russia and foreign countries is carried out.

CONTENT OF TEACHING THE ELEMENTS OF ARTIFICIAL INTELLIGENCE IN A SCHOOL INFORMATICS COURSE

2020 ◽  
pp. 3-10
Author(s):  
I. V. Levchenko
Keyword(s):  
Artificial Intelligence ◽  
General Education ◽  
Extracurricular Activities ◽  
Information Technologies ◽  
Learning Experience ◽  
9Th Grade ◽  
Modern Information ◽  
Further Development ◽  
Form Variant ◽  
Theoretical Foundations

The article considers the feasibility of integrating artificial intelligence technologies into school education and identifies a problem in identifying didactic elements in the field of artificial intelligence, which must be mastered in a school informatics course. The purpose of the article is to propose variant of the content of teaching the elements of artificial intelligence for the general education of schoolchildren as part of the curricular and extracurricular activities in informatics. An analysis of the psychological, pedagogical and scientific-methodical literature in the field of artificial intelligence made it possible to identify the appropriateness of teaching schoolchildren the elements of artificial intelligence in the framework of a comprehensive informatics course, as the theoretical foundations of modern information technologies. Summarizing and systematizing the learning experience of schoolchildren in the field of artificial intelligence made it possible to form variant of the content of teaching the elements of artificial intelligence, which can be implemented in a compulsory informatics course for 9th grade, as well as in elective classes. The results of the study are the theoretical basis for the further development of the components of the methodological system of teaching the elements of artificial intelligence in a school informatics course. The research materials may be useful to specialists in the field of teaching informatics and to informatics teachers.

UPAYA MENINGKATKAN KOMPETENSI PEDAGOGIK GURU SDN TURUSGEDE DI SEMESTER I TAHUN PELAJARAN 2018/2019 DALAM MEMBUKA DAN MENUTUP PEMBELAJARAN MELALUI SUPERVISI AKADEMIK TEKNIK PENILAIAN DIRI SENDIRI

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Siti Ulfah
Keyword(s):  
Elementary School ◽  
Action Observation ◽  
The Self ◽  
Self Assessment ◽  
Test Technique ◽  
Assessment Technique ◽  
First Semester ◽  
Opening And Closing ◽  
Academic Year ◽  
Learning By Using

The purposes of this reasearch are 1) describing the efforts of increasing the elementary school of Turusgede teachers pedagogic competence at the first semester of 2018/2019 academic year in opening and closing the learning by using the self assessment technique and 2) analysing the increase of the elementary school of Turusgede teachers pedagogic competence at the first semester of 2018/2019 academic year in opening and closing the learning by using the self assessment technique. This research is School Action Research (SAR). This research is taken palce in elementary school of Turusgede, Subdistrict of Rembang, Regency of Rembang. The time of this research is the early-middle first semester of 2018/2019 academic year. The subjects of this research are teachers in the elementary school of Turusgede, Subdistrict of Rembang, Regency of Rembang, consist of twelve teachers. The data of this research is teachers pedagogic competence in opening and closing the learning. The techniques of collecting data are using nontest technique and test technique. The tools of collecting data are using the sheets of observation, camera application on hand phone and the form of self assessment. The technique of analizing data in this research is decriptive comparation. The procedure of this research is using Cycle Model, consist of four steps: planning, action, observation and reflection. Each cycle is going on one week. The results of this research are 1) the academic supervision with self assessment technique is previously sharing the form of self assessment to the subjects of this research, 2) self assessment technique is self assessment according to the next theme and matter, 3) self assessment technique is self assessment after the learning finish and 4) teachers pedagogic competence with self assessment technique is increasing and including good category (B) that according with the result of observation and including very good category (A) that according with the result of self assessment. Key words: Pedagogic, Supervision, Self Assessment Technique.

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