Proceedings of the 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020)

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Audit and Analysis Methodology for the Effectiveness of Investment Decisions: The Development Model of Reference Solutions

Authors
D.V. Rodnyansky, I.V. Makarov, A.A. Bykau, I.V. Shamrina
Corresponding Author
D.V. Rodnyansky
Available Online 5 May 2020.
DOI
10.2991/aebmr.k.200502.030How to use a DOI?
Keywords
performance audit, model, reference model, management, information
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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
5 May 2020
ISBN
978-94-6252-962-5
ISSN
2352-5428
DOI
10.2991/aebmr.k.200502.030How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - D.V. Rodnyansky
AU  - I.V. Makarov
AU  - A.A. Bykau
AU  - I.V. Shamrina
PY  - 2020
DA  - 2020/05/05
TI  - Audit and Analysis Methodology for the Effectiveness of Investment Decisions: The Development Model of Reference Solutions
BT  - Proceedings of the 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020)
PB  - Atlantis Press
SP  - 188
EP  - 192
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200502.030
DO  - 10.2991/aebmr.k.200502.030
ID  - Rodnyansky2020
ER  -