培训数字公共管理领域的控制和审计专家

O. V. Shibileva, V. V. Parshutkina
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引用次数: 0

摘要

本文论述了高校和培训中心多层次培训教育体系的问题。该研究的目的是确定控制和会计机构代表(审计师和审计主管)在数字化转型背景下提高其活动效率所需的关键技能和能力。在工作过程中,解决了以下任务:确定了建立这些专家培训和教育系统的必要性,以形成掌握基本数字技能和能力的个人轨迹;利用现代数字方法进行审计的方便性是合理的;以莫尔多维亚州立大学为例,分析了控制政策实施的特点;对主管和审核员的专业发展计划的重要性进行了评估。该工作的作者概述了到2030年期间大学管理领域人事政策的优先事项,确定了财务控制部门员工的关键绩效指标;认识到为审核员组织专业发展计划的重要性,以掌握与创造性、灵活和公正思维相关的数字和技能。在研究过程中,采用了综合、分析、分类、细化、对比等方法。实际经验对培养有能力的专家和管理人员是有用的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Training of control and audit Specialists in the field of digital Public administration
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.
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