Knowledge audit as a key tool for business research in the information society

Liudmila V Kashirskaya,Dilmurod Аsh Davlatzoda,Tatiana M Vorozheykina,Alexey A Sitnov

doi:10.9770/jesi.2020.7.3(56)

Abstract

The article discusses and systematizes the possibilities of knowledge audit in the frames of the formation of the information society. The features of developing a methodology, organization and knowledge audit tools that meet the modern needs of the development of business audit are assessed. The problem of modern times also lies in the fact that the audit of explicit (formalized) knowledge is fundamentally different from the audit of implicit (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. A research of the demand for this area of audit in the global community showed that the lack of an agreed methodology prevents from making the decision about conducting an audit of knowledge. The article examines modern approaches that allow combining the capabilities of modern business audit in general and information systems audit, operational audit, intellectual capital audit and knowledge audit, in particular. It is concluded that combining these types of audits into a single audit of a business shows a significant business effect. The practical significance of the article lies in the fact that conclusions and suggestions aimed at strengthening the role of modern audit contribute to the real optimization of modern business. A research made by the authors showed that the new reality of the 21st century has changed the attitude towards traditional audit, which requires justification of the business effect when introducing new information systems and modernizing old ones, moving from complex automation of business processes to specialized solutions. Notwithstanding with it, the demand for business development and IT strategies and feasibility studies is growing steadily. Projects on the use of corporate knowledge at all levels of management come to the fore.

Highlights

In the frames of modern global changes, accompanied by continuous technological changes, which are being carried out at a very rapid pace, a need of quick search for appropriate and relevant information on an unprecedented scale arises almost simultaneously with the appearance of this information in the information space surrounding these systems
Knowledge management is a set of conceptual apparatus, subject disciplines and tools for organizing knowledge that allow managers to take responsibility for corporate knowledge and, based on this corporate knowledge, effective management decisions
Since the movement is generated by contradictions, their resolution consists in the search for “dynamic balance” between the stability of the business system and its continuous improvement, that is, in the search for new effective management decisions, as outdated stereotypes become unacceptable for this subject (Gardner, 1981)

Summary

Introduction

In the frames of modern global changes, accompanied by continuous technological changes, which are being carried out at a very rapid pace, a need of quick search for appropriate and relevant information on an unprecedented scale arises almost simultaneously with the appearance of this information in the information space surrounding these systems. The business seeks to improve and strengthen its capabilities by strengthening the emphasis on a modern and progressive management methodology, the so-called knowledge management methodology. The tendency of managers to use knowledge leads to the accumulation of valuable assets, improves their ability to make and use in practice effective rather than traditionally rational management decisions. One of the famous modern researchers of management problems, the only possible stability of the existence of business is “the stability in motion”. Since the movement is generated by contradictions, their resolution consists in the search for “dynamic balance” between the stability of the business system and its continuous improvement, that is, in the search for new effective management decisions, as outdated stereotypes become unacceptable for this subject (Gardner, 1981)

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Conclusion