分析、控制和审计信息对经济实体活动质量管理的协同作用

N.M. Khorunzhak, T.R. Portovaras, I.R. Lukanovska
{"title":"分析、控制和审计信息对经济实体活动质量管理的协同作用","authors":"N.M. Khorunzhak, T.R. Portovaras, I.R. Lukanovska","doi":"10.15407/econlaw.2023.03.080","DOIUrl":null,"url":null,"abstract":"The article highlights the current issues of formation and use of information to ensure effective management of the economic entity. The components of management information support are substantiated. The interrelationship of the information resource, management information support and management information (including result-outcome) is argued, and the order of information data formation according to the proposed structural-logical scheme is systematized. The ways and possibilities of the most optimal implementation of the process of forming information data at the economic entity level according to their types have been identified. This will allow effective and timely processing of information from the internal and external environment in accordance with information needs. It was established that the main elements of ensuring the quality of analytical information are the stages of its analysis in accordance with the task and control over the process of such assessment. The content of the stages of the analysis, its sources and main elements, as well as control over the process of formation and methods of information analysis are substantiated. It is confirmed that the accounting and analytical system of the economic entity in instability should act as the basis for the analysis, control and audit of its activity. This makes it possible to make the most effective management decisions in the short and long term. It is proposed to consider the audit as an element of control over the implementation of management decisions, which enables the improvement of the processes taking place at the economic entity and ensures better efficiency of the flow of all its processes. Attention is focused on the relevance of the introduction of information technologies for analysis and audit. Popular software products and their capabilities in management issues were analysed, the main information threats associated with the use of IT were identified. The components of information protection, which are proposed to be grouped into three groups (managerial, legal and technical protection), are identified, their content and meaning are identified. The imperfection of information protection at modern economic entities is confirmed and it is proposed to include in this system such elements as the identification of threats in the formation and transmission of information, the selection of a software product, determining the method of calculating economic indicators and their grouping, forming a rational sequence in the process of organizing and processing information. This will make it possible to outline the boundaries of information security and control the confidentiality of information use.","PeriodicalId":53012,"journal":{"name":"Ekonomika ta pravo","volume":"99 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"SYNERGISM OF INFORMATION FROM ANALYSIS, CONTROL AND AUDIT FOR QUALITY MANAGEMENT OF ECONOMIC ENTITY ACTIVITIES\",\"authors\":\"N.M. Khorunzhak, T.R. Portovaras, I.R. Lukanovska\",\"doi\":\"10.15407/econlaw.2023.03.080\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article highlights the current issues of formation and use of information to ensure effective management of the economic entity. The components of management information support are substantiated. The interrelationship of the information resource, management information support and management information (including result-outcome) is argued, and the order of information data formation according to the proposed structural-logical scheme is systematized. The ways and possibilities of the most optimal implementation of the process of forming information data at the economic entity level according to their types have been identified. This will allow effective and timely processing of information from the internal and external environment in accordance with information needs. It was established that the main elements of ensuring the quality of analytical information are the stages of its analysis in accordance with the task and control over the process of such assessment. The content of the stages of the analysis, its sources and main elements, as well as control over the process of formation and methods of information analysis are substantiated. It is confirmed that the accounting and analytical system of the economic entity in instability should act as the basis for the analysis, control and audit of its activity. This makes it possible to make the most effective management decisions in the short and long term. It is proposed to consider the audit as an element of control over the implementation of management decisions, which enables the improvement of the processes taking place at the economic entity and ensures better efficiency of the flow of all its processes. Attention is focused on the relevance of the introduction of information technologies for analysis and audit. Popular software products and their capabilities in management issues were analysed, the main information threats associated with the use of IT were identified. The components of information protection, which are proposed to be grouped into three groups (managerial, legal and technical protection), are identified, their content and meaning are identified. The imperfection of information protection at modern economic entities is confirmed and it is proposed to include in this system such elements as the identification of threats in the formation and transmission of information, the selection of a software product, determining the method of calculating economic indicators and their grouping, forming a rational sequence in the process of organizing and processing information. This will make it possible to outline the boundaries of information security and control the confidentiality of information use.\",\"PeriodicalId\":53012,\"journal\":{\"name\":\"Ekonomika ta pravo\",\"volume\":\"99 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Ekonomika ta pravo\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15407/econlaw.2023.03.080\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Ekonomika ta pravo","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15407/econlaw.2023.03.080","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

文章强调了当前经济实体信息形成和利用的问题,以确保有效的管理。论述了管理信息支持的组成部分。论述了信息资源、管理信息支持和管理信息(包括结果-结果)之间的相互关系,并根据所提出的结构-逻辑方案对信息数据的形成顺序进行了系统化。确定了在经济实体层面按类型形成信息数据过程的最优实施方式和可能性。这将允许根据信息需要有效和及时地处理来自内部和外部环境的信息。确定的是,确保分析资料质量的主要因素是根据任务和对这种评价过程的控制进行分析的各个阶段。论证了信息分析各阶段的内容、信息分析的来源和主要要素、信息分析过程的控制和信息分析的方法。确定不稳定经济主体的会计和分析体系应作为分析、控制和审计其活动的基础。这使得在短期和长期内做出最有效的管理决策成为可能。建议将审计视为对管理决定执行情况进行控制的一个组成部分,从而能够改进在经济实体进行的程序,并确保其所有程序的流程效率更高。注意的重点是采用信息技术进行分析和审计的相关性。分析了流行的软件产品及其在管理问题上的能力,并确定了与使用IT相关的主要信息威胁。识别了信息保护的组成部分,这些组成部分被建议分为三组(管理、法律和技术保护),并确定了其内容和含义。确认了现代经济实体信息保护的不完善,提出在信息形成和传播过程中识别威胁、选择软件产品、确定经济指标的计算方法及其分组、在组织和处理信息过程中形成合理的顺序等要素纳入该体系。这将使勾勒出信息安全的边界和控制信息使用的机密性成为可能。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
SYNERGISM OF INFORMATION FROM ANALYSIS, CONTROL AND AUDIT FOR QUALITY MANAGEMENT OF ECONOMIC ENTITY ACTIVITIES
The article highlights the current issues of formation and use of information to ensure effective management of the economic entity. The components of management information support are substantiated. The interrelationship of the information resource, management information support and management information (including result-outcome) is argued, and the order of information data formation according to the proposed structural-logical scheme is systematized. The ways and possibilities of the most optimal implementation of the process of forming information data at the economic entity level according to their types have been identified. This will allow effective and timely processing of information from the internal and external environment in accordance with information needs. It was established that the main elements of ensuring the quality of analytical information are the stages of its analysis in accordance with the task and control over the process of such assessment. The content of the stages of the analysis, its sources and main elements, as well as control over the process of formation and methods of information analysis are substantiated. It is confirmed that the accounting and analytical system of the economic entity in instability should act as the basis for the analysis, control and audit of its activity. This makes it possible to make the most effective management decisions in the short and long term. It is proposed to consider the audit as an element of control over the implementation of management decisions, which enables the improvement of the processes taking place at the economic entity and ensures better efficiency of the flow of all its processes. Attention is focused on the relevance of the introduction of information technologies for analysis and audit. Popular software products and their capabilities in management issues were analysed, the main information threats associated with the use of IT were identified. The components of information protection, which are proposed to be grouped into three groups (managerial, legal and technical protection), are identified, their content and meaning are identified. The imperfection of information protection at modern economic entities is confirmed and it is proposed to include in this system such elements as the identification of threats in the formation and transmission of information, the selection of a software product, determining the method of calculating economic indicators and their grouping, forming a rational sequence in the process of organizing and processing information. This will make it possible to outline the boundaries of information security and control the confidentiality of information use.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
30
审稿时长
8 weeks
期刊最新文献
DIRECTIONS OF REGULATORY COORDINATION OF RESPONSIBLE (ESG) INVESTMENT IN THE WORLD: FRAGMENTATION OR UNIFICATION? SYNERGISM OF INFORMATION FROM ANALYSIS, CONTROL AND AUDIT FOR QUALITY MANAGEMENT OF ECONOMIC ENTITY ACTIVITIES SOCIO-ECONOMIC EFFECTIVENESS AND EFFICIENCY OF LIFE ACTIVITIES OF TERRITORIAL COMMUNITIES AND THEIR INVESTMENT POTENTIAL IN WARTIME LEGAL ASPECTS OF USING THE ENVIRONMENTAL TAX TO INFLUENCE THE GREENING OF ECONOMIC ACTIVITIES ORGANIZATIONAL AND LEGAL SUPPORT OF THE RECOVERY AND ECONOMIC DEVELOPMENT OF CITIES IN THE CONTEXT OF THE POST-WAR RECONSTRUCTION OF UKRAINE
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1