Moskva, Russian Federation
The article presents a toolkit for strategic audit and considers one of the alternative methods that allow analyzing the company’s development strategy, assessing not only the effectiveness of the strategy in accordance with which the company has developed, but also the competence of its strategic stakeholders. The results of evaluating the company’s business strategy are presented on the example of the actively developing information technology sector.
audit, business strategy, risks, industry paradigm, information technology sector
1. Aktual'nye problemy razvitiya biznes-analiza v usloviyah orientacii na innovacionnyy put' razvitiya / pod red. V.I. Barilenko. - M.: Finansovyy un-t, 2012. - 204 s.
2. Bulyga R.P. Audit biznesa: strategicheskoe napravlenie reformirovaniya audita v XXI veke i vetv' nauchnyh issledovaniy Finansovogo universiteta / /Auditorskie vedomosti. - 2017. - № 9. - S. 5-11.
3. Bulyga R.P., Mel'nik M.V. Audit biznesa. praktika i problemy razvitiya. Monografiya. Moskva, 2015.
4. Bulyga R.P. Stanovlenie i razvitie strategicheskogo audita // Auditor. - 2014. - № 4. - S. 10-17.
5. Dipiaza S. Buduschee korporativnoy otchetnosti. Kak vernut' doverie obschestva. - M.: Al'pina pablisher, 2003.
6. Doklad S.V. Stepashina na zasedanii Prezidiuma RAN 22 noyabrya 2005 g. [Elektronnyy resurs]. - URL: http:/www.ras.ru/news/.
7. Doklad Alekseya Kudrina na zasedanii Pravitel'stva Rossiyskoy Federacii 21 yanvarya 2020 g. [Elektronnyy resurs]. - URL: https://ria.ru/20200121/
8. Kazakova N.A. Problemy obespecheniya ekonomicheskoy bezopasnosti deyatel'nosti hozyaystvuyuschih sub'ektov v usloviyah vysoko riskovoy rynochnoy ekonomiki // Fundamental'nye issledovaniya. - 2016. - № 12-3. - S. 634-639.
9. Kazakova N.A. Biznes-analitika kak mirovoy trend na rynke truda v usloviyah globalizacii ekonomicheskih riskov // Mezhdunarodnaya ekonomika. - 2015. - № 7. S. 72-77.
10. Kazakova N.A., Bobkova M.P., Prilepskaya A.A., Doan Thi Lok. Publichnaya nefinansovaya otchetnost' v oblasti ustoychivogo razvitiya kak istochnik informacii i ob'ekt auditorskih uslug v usloviyah cifrovoy ekonomiki // Auditor. - 2019. - T. 5. - № 12. - S. 22-28.
11. Kazakova N.A. Koncepcii kontrollinga ekonomicheskoy bezopasnosti kompanii: analiz rossiyskogo i zarubezhnogo podhodov // Fundamental'nye issledovaniya. - 2016. - № 12-2. - S. 416-421.
12. Fedchenko E.A., Kazakova N.A. Analiz i kontrol' byudzhetnoy effektivnosti v usloviyah reformirovaniya gosudarstvennogo sektora // Finansovaya analitika: problemy i resheniya. - 2013. - № 3 (141). - C. 10-18.
13. Formirovanie institutov regulirovaniya riskov strategicheskogo razvitiya. monografiya / pod red. M.A. Eskindarova. - M.: Izdatel'stvo Kogito-Centr, 2019. - 454 s.
14. Publichnaya informaciya o kompanii PAO «MTS». - URL: https://mts.sberb2b.ru/