Accounts Chamber of the Russian Federation
ит
Application of special software
for IT-audit
Nikolay Nekhoroshkin
Alexey Solodov
Pattern of project audit
Financial audit
Performance
audit
Strategic
audit
Scopes
Technologies
Pattern
Goal-setting
Project audit of SED projects and programs
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.
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Architecture of project activity evaluation
Comprehensive
evaluation
Evaluation stages
Evaluation
spheres
Adequacy of
goal-setting
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1
4
3
5
6
Evaluation phases
Optimality of
architecture
Competitiveness of
technologies
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10
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2
6
3
5
4
3
Evaluation stages
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Stages of project activities assessment
3 Assessment of
legality of
budgetary funds
expenditure
2. Validity of
project activities
assessment
1. Assessment of
project activities
environment
11. Assessment of
consequences of
project activities
realization
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
assessment
8. Extravagance
rate assessment
9. Assessment of
project activity
feasibility and
risks
10 . Assessment of
potentials of
IT-systems
development
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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.
Cluster analysis
of the facts
Frequency
analysis
of the facts
Map of
communication
Key topics
analysis
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This module is
designed to
automate
assessment of
resourceintensiveness of
project activity
Reduced value
of verifiable
indicators, %
2. Validity of project activities assessment
Data receiving stages
Indicators of investment
IT-project
Indicators values
before receiving
reports
Task to be solved:
estimation of project activity validity in terms of feasibility study of project
activity maturity level
Intervals of
indicators after
receiving
reports
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3. 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.
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.
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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;
Transactions
Control
Effect
assess timeliness, resourceintensiveness, 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;
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assessment of legality, purposes and timeliness of transactions.
5. Assessment of expediency
of 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.
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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.
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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.
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8. Extravagance rate assessment
This module is
designed to
automate 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
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realization.
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.
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10. Assessment of potentials
of 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.
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11. Assessment of consequences
of 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.
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Drawing up project activities audit results
Three-dimension
presentation
Interactive strategic
maps
Activity-progress
presentation
Interactive cause-effect diagrams
Semantic and
cluster maps
OLAP,
multiple presentations
List-based
(relational) forms
Interactive digital
panel
Interactive analytical processing based on scenario approach, using platforms of integration
Sources of information
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