Knowledge audit as a key tool for business research in the information society

Liudmila V. Kashirskaya (), Alexey A. Sitnov (), Dilmurod Аsh. Davlatzoda and Tatiana M. Vorozheykina
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Liudmila V. Kashirskaya: Financial University under the Government of the Russian Federation, Russian Federation
Alexey A. Sitnov: Financial University under the Government of the Russian Federation, Russian Federation
Dilmurod Аsh. Davlatzoda: Tajik National University, Tajikistan
Tatiana M. Vorozheykina: Russian State Agrarian University, Russian Federation

Entrepreneurship and Sustainability Issues, 2020, vol. 7, issue 3, 2299-2319

Abstract: The article discusses and systematizes the possibilities of knowledge audit in the frames of the formation of the information society. The features of developing a methodology, organization and knowledge audit tools that meet the modern needs of the development of business audit are assessed. The problem of modern times also lies in the fact that the audit of explicit (formalized) knowledge is fundamentally different from the audit of implicit (non-formalized) knowledge. As one of the main areas of business audit, knowledge audit is highly professional consulting services in a wide range of subject areas of economic, financial, legal and many other areas of modern business. A research of the demand for this area of audit in the global community showed that the lack of an agreed methodology prevents from making the decision about conducting an audit of knowledge. The article examines modern approaches that allow combining the capabilities of modern business audit in general and information systems audit, operational audit, intellectual capital audit and knowledge audit, in particular. It is concluded that combining these types of audits into a single audit of a business shows a significant business effect. The practical significance of the article lies in the fact that conclusions and suggestions aimed at strengthening the role of modern audit contribute to the real optimization of modern business. A research made by the authors showed that the new reality of the 21st century has changed the attitude towards traditional audit, which requires justification of the business effect when introducing new information systems and modernizing old ones, moving from complex automation of business processes to specialized solutions. Notwithstanding with it, the demand for business development and IT strategies and feasibility studies is growing steadily. Projects on the use of corporate knowledge at all levels of management come to the fore.

Keywords: knowledge audit; corporate memory; knowledge management system; explicit (formalized) knowledge; implicit (non-formalized) knowledge; reengineering; optimization; intellectual capital; intellectual potential; intangible assets; knowledge assets (search for similar items in EconPapers)
JEL-codes: G22 M41 M42 M49 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:7:y:2020:i:3:p:2299-2319

DOI: 10.9770/jesi.2020.7.3(56)

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