ит Application of special software for IT-audit Nikolay Nekhoroshkin Alexey Solodov Accounts Chamber of the Russian Federation

Financial audit Performance audit Strategic audit Scopes Project audit of SED projects and programs 2 performance audit 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. Pattern of project audit

Evaluation stages Evaluation spheres Adequacy of goal-setting Competitiveness of technologies Optimality of architecture Comprehensive evaluation 12 3 Evaluation phases Architecture of project activity evaluation

Evaluation phases 4

1. Assessment of project activities environment Stages of project activities assessment 2. Validity of project activities assessment 3 Assessment of legality of budgetary funds expenditure 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 11. Assessment of consequences of project activities realization 5

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. Map of communication Map of communication Frequency analysis of the facts Frequency analysis of the facts Key topics analysis Cluster analysis of the facts Cluster analysis of the facts 6

2. Validity of project activities assessment This module is designed to automate assessment of resource- intensiveness of project activity Task to be solved: estimation of project activity validity in terms of feasibility study of project activity maturity level Data receiving stages Indicators of investment IT-project Indicators values before receiving reports Intervals of indicators after receiving reports Reduced value of verifiable indicators, % 7

3. Assessment of legality of budgetary funds expenditure 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. This module is designed to automate assessment of compliance of order and uses of budgetary funds expenditure with law requirements. 8

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; assess timeliness, resource- intensiveness, 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; assessment of legality, purposes and timeliness of transactions. ControlTransactionsEffect 9

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. 10

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. 11

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. 12

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 realization. 13

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. 14

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. 15

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. 16

Drawing up project activities audit results Interactive analytical processing based on scenario approach, using platforms of integration Sources of information Three-dimension presentation Semantic and cluster maps OLAP, multiple presentations Activity-progress presentation Interactive strategic maps Interactive cause-effect diagrams List-based (relational) forms Interactive digital panel 17

Methodology implementation 18