Audit and Analysis Methodology for the Effectiveness of Investment Decisions: The Development Model of Reference Solutions
Year: 2020
Type: conference-paper
Abstract: This work is devoted to the development of a formation methodology of "reference" solutions that can be used as a model to compare when conducting a performance audit within the program-target management mechanism.The main attention in the work is focused on the development of a model that allows, with a high degree of objectivity, determining close to optimal parameters of a managerial decision based on the data of accounting and statistical systems regarding the targeted use of public funds, which are necessary for the process of implementing performance audit tools as a basis for comparative analysis.The aim of the work is to develop the theoretical and methodological principles of "reference" solutions formation, which should be used as a comparison basis when conducting the performance audit procedures.The methods of scientific analysis were used while researching.They are dialectical, comparative-economic and statistical, systematic, systemic-functional and historical genetic analysis, mathematical economic modeling, management theory of organizational and economic systems and the method of scientific abstraction.Their complex use allowed to provide the authenticity of the conducted research.
Authors: D.V. Rodnyansky, I.V. Makarov, A.A. Bykau, I.V. Shamrina
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W3021474722