DEVELOPMENT AND IMPLEMENTATION OF ELECTRONIC INTERNAL AUDIT PROCEDURES AT THE UNIVERSITY

A. S. Zetkin (), Y. V. Serdyuk (), V. S. Shavrin () and D. S. Skripova ()

University Management: Practice and Analysis, vol. 21, issue 3

Abstract: In order to find out if it is possible to improve efficacy of conducting internal audits, the article analyzes existing approaches to this procedure. It proves that modern information technologies are not sufficiently used to increase efficacy. The main reasons behind this problem are indicated. The results of the analysis form the basis for the suggested procedure of automated electronic internal audit results processing. This procedure provides objective and timely formation of important document on the state of QMS -«Protocol of QMS functioning analysis by executives)) and to identify «narrow points» in QMS functioning with the aim of their further elimination. This question is important due to the growth of information scope, of the list of tasks arising from the constant increase of departments involved into the audit, and of the list of standards checked according to the requirements of State Standard RV 0015-002-2012 QMS - System of Developing and Implementing the Product. The variant suggested for conducting electronic internal audit makes it possible to decrease the amount of result processing; to increase the number of processing parameters; to increase their efficacy; and to decrease the number of technical mistakes in forming data for managerial decision making. It can be used by different university structures involved into conducting internal audits for created management systems: the system of social responsibility management, power management system. Suggested methods for conducting internal audits for fulfilling the requirements of regulating documents (management systems standards) can be applied for other large - scale inspections requiring the control over multiple legislative requirements. The procedure has an opportunity for operational processing of obtained data and automatic formation of necessary data into reports according to legislative requirements.

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Persistent link: https://EconPapers.repec.org/RePEc:adf:journl:y::id:96

DOI: 10.15826/umpa.2017.03.040

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