Geoinformation system as a controlling tool for External State Audit Bodies

The Author justifies the needs of introducing Geo-Informational Systems into the daily activities of The External State Audit Bodies by revealing the concepts of both controlling and digital audit applications. With the development of introducing digital auditing into The Accounting Chamber of The Russian Federation along with Russia’s leadership role in INTOSAI, the time has come to modernize our information systems for the 21st century and beyond.

The relationship between auditor competency and the use of digital audit has been recognized as a potential factor that could enhance audit evaluation and enhance auditor performance. This study examines the direct impact of audit competency and digital audit variables on the efficiency of auditor work performance. It also explores the role of audit assessment as a mediator in these connections. The data used in this study is obtained from external auditors. A survey was conducted in Malaysia to determine the direct impact of audit competence and digital audit on the efficiency of audit work carried out by the external auditor. Based on the findings, it appears that increasing the efficiency and effectiveness of auditors' work performance was largely dependent on their competency as well as their usage of modern digital audits. Further investigation reveals the impact of audit competency and digital audit on audit assessment, which is a necessary process for enhancing the performance effectiveness of the external auditor. This research enhances our understanding of audit assessment as an essential tool for evaluating audit proficiency and the auditor's competency and effective utilization of digital audit in evaluating the auditor's work performance.

GeoInformation (GI) Systems (GIS) and GI Technologies (GIT, together GIST) have been used for almost half a century, since the creation of Canada's first GIS in the 60s of the last century, to solve territory management problems. Over the past years, GISTs have reached their maturity, but still continue to develop, covering ever wider areas of use. Even the science of geoinformatics has emerged, in which GIST is used mainly as a toolkit or technology. As an example, geoinformatics in the same Canada is called geomatics and is a technology and/or technological science. At the same time, the expansion of the field of GIST use poses to researchers the question of methods and methodology. They are followed by issues of methods and methodology of geoinformatics not only as a technology, but also as a science. Moreover, these issues become more complicated with the expansion of the field of use. In the information industry, together with the field of use, the term "domain" or "context" is used. Thus, modern GIST usage manipulate a large number of interrelated terms and concepts that are often not clearly defined. The work is devoted to the classification of the main ones, which are influenced by the strategy selected. Spatial models of territory are used in the work. They are used in the study of both territorial systems of reality and individual spatial entities and phenomena of reality. Among spatial models, the main attention is paid to information spatial models, the most famous of which are GeoInformation Systems (GIS). GIS are inseparable from GIS tools - GeoInformation Technologies (GIT). The main results of the article were obtained using the so-called method of Conceptual Frameworks (CoFr) of Spatial Information Systems (SpIS). The CoFr method is applied to a special class of GIS - Atlas Geo-Information Systems (AGIS) of large territories (LT). The AGIS class includes Electronic Atlases (EA), Atlas Information Systems (AtIS), Cartographic Information Systems (CIS) and, in fact, GIS, if we are talking about LT. AGIS-LT is a hierarchical echeloned SpIS, for which the main terms and concepts of the article are applicable. These are such terms and concepts as "strategy" and "methodology" of GIS usage. GIS, in turn, use GIT, which are also classified using CoFr SpIS.

Relevance. The integration of innovative approaches into the state audit of the Kursk region will significantly increase its efficiency, improve the quality of public services and optimize the use of budget funds. The purpose of the study is to substantiate the need for innovative approaches to conducting state audit in the field of ensuring the financial stability of the region using the example of the Kursk region. Objectives: to consider the categories of state audit and financial stability of the region; to analyze the indicators of financial stability of the Kursk region and the activities of the Control and Accounting Chamber of the Kursk region; to put forward proposals to improve the process of conducting state audit in the Kursk region through the introduction of innovative tools. Methodology. The research uses such methods as the study and analysis of scientific literature, the study and generalization of domestic practice, comparison, vertical and horizontal analysis, comparative analysis and synthesis. Results. The theoretical aspects of state audit and financial stability were investigated; indicators for assessing the financial stability of the region were considered; an assessment of the financial stability of the Kursk region was given; performance indicators of the Control and Accounting Chamber of the Kursk region were analyzed, as well as performance indicators of audits conducted by the Control and Accounting Chamber of the Kursk region; innovative approaches to state audit in the region were proposed. Conclusions. As a result of the study, it was determined that the budget of the Kursk region is financially unstable due to its imbalance due to a lack of its own funds and non-fulfillment of the expenditure part to the recipients of budget funds. As a result, it is necessary to review the methods of state financial control, in particular, the state audit of budget formation and execution, accounting (financial) reporting, and public and municipal procurement. Preference should be given to such innovative methods of public audit as digital auditing, remote auditing and the introduction of artificial intelligence into routine auditing activities.

Geo-Information Science (GIScience) is the field of study that addresses substantive questions concerning the handling, analysis and visualisation of spatial data. Geo- Information Systems (GIS), including software, data acquisition and organisational arrangements, are the key technologies underpinning GIScience. A GIS is normally tailored to the service it is supposed to perform. However, there is often the need to do a function that might not be supported by the GIS tool being used. The normal solution in these circumstances is to go out and look for another tool that can do the service, and often an expert to use that tool. This is expensive, time consuming and certainly stressful to the geographical data analyses. On the other hand, GIS is often used in conjunction with other technologies to form a geocomputational environment. One of the complex tools in geocomputation is geostatistics. One of its functions is to provide the means to determine the extent of spatial dependencies within geographical data and processes. Spatial datasets are often large and complex. Currently Agent system are being integrated into GIS to offer flexibility and allow better data analysis. The theis will look into the current application of Agents in within the GIS community, determine if they are used to representing data, process or act a service. The thesis looks into proving the applicability of an agent-oriented paradigm as a service based GIS, having the possibility of providing greater interoperability and reducing resource requirements (human and tools). In particular, analysis was undertaken to determine the need to introduce enhanced features to agents, in order to maximise their effectiveness in GIS. This was achieved by addressing the software agent complexity in design and implementation for the GIS environment and by suggesting possible solutions to encountered problems. The software agent characteristics and features (which include the dynamic binding of plans to software agents in order to tackle the levels of complexity and range of contexts) were examined, as well as discussing current GIScience and the applications of agent technology to GIS, agents as entities, objects and processes. These concepts and their functionalities to GIS are then analysed and discussed. The extent of agent functionality, analysis of the gaps and the use these technologies to express a distributed service providing an agent-based GIS framework is then presented. Thus, a general agent-based framework for GIS and a novel agent-based architecture for a specific part of GIS, the variogram, to examine the applicability of the agent- oriented paradigm to GIS, was devised. An examination of the current mechanisms for constructing variograms, underlying processes and functions was undertaken, then these processes were embedded into a novel agent architecture for GIS. Once the successful software agent implementation had been achieved, the corresponding tool was tested and validated - internally for code errors and externally to determine its functional requirements and whether it enhances the GIS process of dealing with data. Thereafter, its compared with other known service based GIS agents and its advantages and disadvantages analysed.

The article is devoted to the development of audit while applying smart technologies of economy in the digital economy of Russia. The aim of the work is to determine the development of digital audit, which allows timely identification of errors in the process of recording the activities of subjects. It is proposed to introduce the definition of “digital audit”. The paper considers the features of conducting and developing digital audit. The author determines the significance of the normative work when regulating digital audit and the need to use a single system of information technologies to increase the efficiency of audits. The main requirements, indicators of digital audit and methods for improving it to assess the activities of entities in accordance with the development program are highlighted. The rationale for the introduction of digital economy in the public and private sectors, in particular the improvement of internal and external auditing, is substantiated. It is necessary to create a digital infrastructure for supporting analytical activities, improving feedback procedures, implementing analytics systems and supporting decision-making based on digital data. It is emphasized that the focus of the control system is the place of audit in the considered connection “goal – means – result”. An important aspect of audit is the risk-oriented result aimed at interacting and improving the information exchange of control and accounting bodies of subjects and state (municipal) authorities with the Accounts Chamber of the Russian Federation, at creating a unified anti-corruption system, at increasing mechanisms for preventing crime. The well-developed methodology base allows timely identification and analysis of problems, formation of a rational plan for checking (performing work) and efficiently allocating resources, identifying performers random errors or cases of fraud, and identifying violations during internal procedures. The main indicators of digital audit are analyzed based on the results of the implementation of the strategic development program for 2018–2019.

This research seeks to clarify the concept of institutional corruption, which many countries suffer from, especially various developing countries, including Iraq. It takes on multiple, broad dimensions, intertwined with various factors, including the effectiveness of external audit and inspection bodies. Therefore, the importance of the research lies in clarifying the role that external audit and inspection bodies can play in eliminating institutional corruption within the government institutions subject to their oversight, and the extent to which these bodies adhere to regulations and laws to preserve public funds. The research yielded a set of conclusions, the most important of which is that there is a clear role for external audit and inspection bodies in identifying cases of institutional corruption in Iraq, but they do not report them to the relevant anti-corruption bodies in a timely manner. Nevertheless, their absence from performing their duties will lead to increased manipulation of public funds, violations and breaches of financial laws, an increase in embezzlement, waste of public funds, and the exploitation of influence and government positions. The research reached a set of recommendations, including the need for serious work by all official and popular sectors to lift all covers on corruption, especially technical covers. Legal and administrative measures are needed to enable external audit and inspection bodies to combat corruption more effectively. Proposals for draft laws criminalizing practices and actions that contribute to the emergence and spread of corruption are also proposed, and legislative bodies are required to approve and implement them. Managements of state institutions are selected from those with a good reputation and professional competence, not based on criteria of proximity or distance from influential authorities

The New Public Management supplies a rationale for broadening the mandate of external audit institutions to encompass performance auditing. This article examines conceptual, empirical, and managerial issues raised by external performance auditing. Conceptually, performance auditing is a misnomer for a class of mainly evaluative review activities. Empirically, OECD countries vary in terms of the specific types of performance audits conducted by their principal external audit bodies. Explaining such variation offers some insight into the contemporary politics of public management policy. Managerially, audit bodies whose mandate includes performance auditing confront two major strategic issues: whether to conduct such evaluative reviews in an auditing style and whether to gear their work to achieving performance improvement in auditee organizations.

Purpose: This study examined the relationship between digital transformation and public trust in the context of public sector auditing by specifically focusing on how five (5) audit-related factors (digital transformation in auditing, efficiency of digital auditing, internal controls, fraud prevention, and compliance with regulations) influence the perception of forensic digital auditing frameworks. Design/ Methodology/ Approach: A quantitative approach was employed in this study. A structured survey was administered to 407 public sector auditors in Malaysia. Structural equation modelling (SEM) was used to assess the direct effects of the five (5) constructs on audit effectiveness and to evaluate the moderating role of public trust. The study is theoretically anchored in digital governance and public trust perspectives. Findings: All five (5) constructs were found to have a significant positive impact on the perception of forensic digital auditing frameworks, with digital transformation and compliance emerging as the most influential predictors. Public trust significantly moderates all relationships, indicating that high levels of public trust enhance the effectiveness of digitally enabled audit practices. These findings underscore the crucial interplay between technological advancements and stakeholder confidence in public sector governance. Research Limitations/ Implications: The study was limited to the Malaysian public sector and focused solely on the selected constructs, potentially limiting the generalisability of the findings. Future research could adopt cross-country comparisons and incorporate variables such as digital competency, regulatory environment, and institutional readiness. Practical Implications: Audit institutions should integrate advanced digital technologies with trust-enhancing measures, including transparent audit reporting, third-party validation, and citizen engagement, to strengthen the credibility and performance of forensic audits. Originality/ Value: This study focuses on Malaysia, a developing country undergoing rapid digitalisation. The study offers timely insights into how digital transformation and public trust interact to influence the effectiveness of forensic audits in the public sector. Keyword: Digital auditing, public trust, forensic audit framework, fraud prevention, compliance with regulation.

Purpose: The study aims to understand the role of the external auditor in the adoption of digital audit in Malaysia. Design/Methodology/Approach: A literature review was conducted to provide comprehensive knowledge to determine the factors impacting the effectiveness of digital audit. The Technology to Performance Chain (TPC) model outlines how technical developments affect individual performance levels in the implementation of digital audit. Adopting technological tools for digital audit could enhance the efficiency and effectiveness of an auditor’s job performance in auditing. Findings: A conceptual framework comprising factors impacting the adoption of digital audit effectiveness in Malaysia was proposed based on previous studies and the transition from manual to automated audit tasks in digital audit. Practical Implications: Regulators need to provide a detailed framework for auditors on the importance of adopting digital audit during audit tasks. Secondly, the regulators need to emphasise the requirement of audit standards to achieve the objectives. Finally, the lack of empirical research on the role and effectiveness of digital audit highlights the need to develop an appropriate methodology to enhance the adoption of digital audit. Originality/Value: The regulators ensure compliance with audit standards on the adoption of digital audit to enhance auditors’ performance. The issues that require further investigation were identified to determine the factors that affect digital audit practices. The study also examined the elements influencing the effectiveness of digital audit presented in one framework. Keywords: Auditor, digital audit, technology performance chain model, audit tasks

The article analyzes the peculiarities of using geoinformation systems in the educational process in higher education institutions and substantiates the need to study them in the training of a bachelor of geography (specialty 106 Geography). The connection of geoinformation systems (GIS) with other disciplines has been established. The topics of pre-geoinformation disciplines mastering of which will help students to acquire GIS technology without hindrance are described. The market of modern GIS packages, the use of which will help future specialists in geography to acquire GIS technology is analyzed. The classification of software products (GIS package ArcGIS, MapInfo Professional, «Panorama 1») («Map 2011»), «Digitals», GeoDraw (Geograf), AutoCad Map 3D, SAGA GIS, GRASS GIS, ILWIS, MapWindow GIS), indicating functionality and tools of GIS packages is given. The possibilities of open programs are also presented; they can be used in the educational process (PhotoFiltre (mapping), XnView (viewing), Picasa (adding geotagging with which you can specify the capture area of any photo, using Google Earth and Google maps), Quantum GIS (can be used as the main platform for teaching students how to implement GIS and how to create the highest quality maps), Google Earth network services (electronic globe), ArcGIS Online (used to manage and share maps and geographic information), Golden SoftWare (Surfer) (universal mapping software that runs on Microsoft Windows and is used to quickly and accurately erase map surfaces and convert the provided data into contour, relief or post maps, three-dimensional surfaces, 3D frames or vector graphics). The main models of data presentation, due to which the work of GIS can be realized, are considered. The main advantages and disadvantages of using these models are indicated. The main competencies that future geographers should acquire during the study of the discipline «Geographic Information Systems and Databases» are identified, which will give foundations for the formation of a sufficient level of a competitive geography specialist.

Nowadays, special attention is paid to people with disabilities in the Russian Federation. More than 12 million people with disabilities live in Russia. The issue of transportation and accommodation of reduced mobility people is relevant. Due to that, a geo-information accessible tourism system for people with disabilities is suggested. It will be used to solve several relevant issues — transportation of such category of people, the active recreation and accessible tourism organization. There are two main problems of transportation of people with disabilities: the first issue relates to the physical unavailability of social infrastructure sites, the second issue is the absence of information about these sites for this category of citizens. The article describes the option to solve the issues mentioned above. This paper describes sports adapted for people with disabilities and advantages to use geo-information systems. The authors suggest the algorithms for making up a geo-information system for this category of people on the territory of the Russian Federation.

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

Статья посвящена рассмотрению внедрения инструментов цифрового аудита и удаленного налогового контроллинга в рамках цифровой трансформации в деятельность Федеральной налоговой службы Российской Федерации с акцентированием внимания на преимуществах методов. Целью работы является раскрытие сущности цифровой трансформации ФНС РФ на государственном и международном уровнях, а также рассмотрение проектов ФНС РФ в рамках цифровизации и раскрытие возможности и готовности налоговых органов к внедрению рассматриваемых инструментов. Собраны наиболее успешные внедренные программы ФНС РФ и Счетной палатой РФ в рамках цифровизации, проведена оценка уровня зрелости ФНС РФ к внедрению инструментов цифрового аудита и удаленного налогового контроллинга, рассмотрены положительные аспекты от внедрения данных инструментов для государства и для налогоплательщиков. А также цифровой аудит и удаленный налоговый контроллинг рассматривается в качестве необходимой формы трансформации деятельности проверяющих органов в современных условиях. Сделан вывод о необходимости цифровой трансформации налоговых органов, так как это уже является велением времени. Добавлено, что подобные меры также станут отличным решением и улучшения экономического микроклимата путем выведения бизнеса из тени и приведения к прозрачности экономики страны. Выявлено, что внедрение новых цифровых систем аудита, а также качественный переход на обработку больших данных позволит усилить роль налоговых органов, поспособствует усилению контроля за выполнением национальных целей. Обосновывается необходимость перехода на цифровые методы аудита и контроллинга, чем облегчается работа специалистов в частности и контролирующих органов в целом. Рассмотренные в статье инструменты цифрового аудита и удаленного налогового контроллинга могут быть использованы в качестве улучшения стратегий работы органов исполнительной власти, а также в рамках улучшения контроля за исполнением национальных проектов РФ. The article is devoted to the consideration of the introduction of digital audit tools and remote tax controlling in the framework of digital transformation in the activities of the Federal Tax Service of the Russian Federation with a focus on the advantages of the methods. The aim of the work is to disclose the essence of the digital transformation of the Federal Tax Service of the Russian Federation at the state and international levels, as well as to consider projects of the Federal Tax Service of the Russian Federation in the framework of digitalization and to reveal the possibility and willingness of the tax authorities to implement the instruments in question. The most successful implemented programs of the Federal Tax Service of the Russian Federation and the Accounts Chamber of the Russian Federation in the framework of digitalization were collected, an assessment was made of the maturity level of the Federal Tax Service of the Russian Federation to implement digital audit tools and remote tax controlling, and the positive aspects of the implementation of these tools for the state and for taxpayers were considered. As well as digital audit and remote tax controlling is considered as a necessary form of transformation of the activities of inspection bodies in modern conditions. The Results. The conclusion is made about the need for digital transformation of tax authorities, since this is already a dictate of the time. It is added that such measures will also be an excellent solution for improving the economic microclimate by removing business from the shadows and leading to transparency in the country's economy. It was revealed that the introduction of new digital audit systems, as well as a high-quality transition to big data processing, will strengthen the role of tax authorities and will contribute to strengthening control over the implementation of national goals. The necessity of the transition to digital audit and controlling methods is substantiated, which facilitates the work of specialists in particular and regulatory authorities in general. The digital audit and remote tax controlling tools considered in the article can be used as an improvement in the strategies of the executive authorities, as well as in the framework of improving control over the implementation of national projects of the Russian Federation.

Abstract. Data in Geo Information Systems (GIS) is used for map services and various applications. Thus, quality assessment on a regular basis is required to keep the data up-to-date. In this paper we focus on one key reasons for updates: incorrect object borders. State of the art systems semi-automatically analyse up-to-date satellite image data to narrow down areas that have to be considered for GIS updates. Often resources are limited and only data from one point in time is available that is compared to the data. Rule based systems are required to bridge the gap between GIS specifications and results from image analysis. We present a system that can find areas of change without any manual configuration. Our approach automatically learns about important aspects of GIS specifications by analysing correct GIS objects. In potentially out-dated GIS data still a majority of objects is unchanged. Thus, we derive an model for normality (= correctness) by evaluating the coherence of relations between GIS objects and image analysis results. We synthesise changes at GIS object borders and analyse the impact on normality. In an evolutionary optimisation we determine areas of change that are rated with a significance value. We show that we can find 83% of all relevant update areas with a precision of 0.18, not considering the significance of changes. Including significance we can push the precision to 0.26 while still finding 77% of all relevant update areas.