Research Information System
37th International Scientific Conference on Economic and Social Development - Socio Economic Problems of Sustainable Development, Baku, Azerbaijan, 14 - 15 February 2019, pp.459-468
The possibilities of knowledge auditing in the conditions of the formation of the information society are discussed and systematized in the article. The peculiarities of development of methodology, organization and tools of knowledge audit that meets the modern needs of business audit development are evaluated. The question at issue is also that the audit of formalized knowledge fundamentally differs from the audit of 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. Research of the demand for the specified direction of audit in the world community has shown that the lack of a coherent methodology impedes the decision to conduct knowledge audit. The article investigates modern approaches that allow combining the capabilities of modern business audit in general and information audit of information systems, operational audit, intellectual capital audit and knowledge audit in particular. The conclusion is that the merger of these types of audits into a single business audit shows a significant business effect. The practical significance of the article is that the conclusions and proposals are aimed at strengthening the role of the modern audit and contribute to the real optimization of modern business. The study conducted by the authors revealed that the new reality of the XXI century has changed the attitude to the traditional audit, requiring justification of the business effect in the implementation of new information systems and modernization of old ones, moving from complex automation of business processes to specialized solutions. Despite this, the demand for the development of business and IT-strategies and feasibility studies is steadily growing. Projects on the use of corporate knowledge at all levels of management are coming to the fore.