Training of control and audit Specialists in the field of digital Public administration
| Autor: | O. V. Shibileva, V. V. Parshutkina |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 10, Iss 4, Pp 64-73 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2023-10-4-64-73 |
| Popis: | The article deals with the problems of a multilevel system of training and education in universities and training centers. The purpose of the study is to identify the key skills and competencies necessary for representatives of control and accounting bodies — auditors and audit supervisors to improve the efficiency of their activities in the context of digital transformation. In the course of the work, the following tasks were solved: the need to build a system of training and education of these specialists in the formation of individual trajectories of mastering fundamental digital skills and competencies was identified; the expediency of using modern digital methods to perform an audit is reasoned; the features of the implementation of the control policy are considered on the example of Ogarev Mordovia State University; the importance of professional development programs for supervisors and auditors is assessed. The authors of the work outlined the priorities of the university’s personnel policy in the field of management for the period up to 2030, which determine the key performance indicators of employees of the financial control department; identified the importance of organizing professional development programs for auditors in order to master both digital and skills related to creative, flexible and unbiased thinking. In the course of the research, methods of synthesis, analysis, classification, detailing and comparison were used. The practical experience can be useful for the formation of competent specialists and managers. |
| Databáze: | Directory of Open Access Journals |
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