Technological Audit Research Articles

“See results anyway”: auditing social media as educational technology

PurposeThis paper aims to consider the role of social media platforms as educational technologies given growing evidence of harms to democracy, society and individuals, particularly through logics of efficiency, racism, misogyny and surveillance inextricably designed into the architectural and algorithmic bones of social media. The paper aims to uncover downsides and drawbacks of for-profit social media, as well as consider the discriminatory design embedded within its blueprints.Design/methodology/approachThe authors used a method of a technological audit, framed through the lenses of technoskepticism and discriminatory design, to consider the unintended downsides and consequences of Twitter and Instagram.FindingsThe authors provide evidence from a variety of sources to demonstrate that Instagram and Twitter’s intersection of technological design, systemic oppression, platform capitalism and algorithmic manipulation cause material harm to marginalized people and youth.Research limitations/implicationsThe authors contend that it is a conflict of professional ethics to treat social media as an educational technology that should be used by youth in educational settings. Thus, they suggest that future scholarship focus more on addressing methods of teaching about social media rather than teaching with social media.Practical implicationsThe paper concludes with recommendations for educators who might work alongside young people to learn about social media while taking informed social actions for more just technological futures.Originality/valueThis paper fulfills an identified need to challenge the direction of the field of social media and education research. It is of use to education scholars, practitioners and policy makers.

Підходи до комерціалізації результатів інноваційної діяльності спільних підприємств

Various approaches to the commercialization of the results of innovative activities of joint enterprises are considered. According to the results of the review of the results of the evaluation of the innovative activity of the countries of the world, a ranking scheme of the leading countries in terms of the directions of innovative activity was generated. The process of commercialization of the results of innovative activities of enterprises is described. Systematized methods of evaluating the potential of commercialization of innovative activity, among which the method of technological audit, the method of fuzzy logic and the four-dimensional approach are highlighted. Approaches to evaluating its effectiveness are considered. Emphasis is placed on the main criteria in approaches to the commercialization of innovations, namely on the evaluation of the potential of commercialization and the assessment of its effectiveness. The list of indicators allowing to evaluate the financial result of the commercialization of the company’s innovations is highlighted. Methods of assessing the prospects and readiness for market commercialization of innovative developments, which are most adaptable for joint ventures, are described. The priority list includes the methodology for assessing the readiness for market commercialization of scientific developments, the TRL (Technology Readiness Level) methodology, developed by the US National Aerospace Agency NASA, and the TPRL (Technology Project Readiness Level) methodology. The main centers of transformation of innovative ideas or research results into marketable products or services are highlighted. The focus is on Technology Transfer Offices (TTO), startup accelerators and incubators, public-private partnerships, direct investment in research and development, open innovation, cluster innovation projects, and market-oriented innovation. The procedure for assessing the levels of suitability for commercialization of innovative development is illustrated. Based on the results of the conducted research, a general scheme for the commercialization of innovations was built.

ТЕХНОЛОГИЧЕСКИЙ АУДИТ ПРЕДПРИЯТИЙ В ПРОМЫШЛЕННЫХ КЛАСТЕРАХ

The subject of this study is issues related to the justification for the inclusion of various enterprises in an industrial cluster that has a multi-industry focus, including the use of wood chemical technologies for recycling waste from the forestry complex. The paper substantiates the need for mandatory technological audit of enterprises when they are included in an industrial cluster with a multi-industry focus. The existing methods of technological audit carried out at enterprises are considered, and several groups of methods for conducting technological audits that can be used at enterprises are identified. The methods of technological audit carried out at the enterprise where the levels of technology readiness are used, as well as the levels of technology maturity are investigated; methods of technological audit at the enterprise, which take into account both the external and internal environment of the business entity, taking into account their impact on the level of its technological development. Methods based on conducting a comprehensive audit of an enterprise are considered, including interrelated specialized audits: commercial audit; technical and technological audit; institutional audit; social audit; economic audit; risk audit; financial audit; technology audit methods, which are carried out only at a certain stage of the life cycle of an economic entity; technology audit techniques that determine the discrepancy between the functional and cost components in the activities of the enterprise. The result of the study was the development of strategic analysis matrices, which allows, based on the methodology of the level of technology readiness, to justify the decision to include an economic entity at a certain level of technological development in the industrial cluster of a multi-industry focus.

The choice of rational adjustment of the chemical composition of iron melted in an electric arc furnace on the basis of technological audit of serial films

The object of research in the work is cast iron of the SCh20 grade according to GOST 1412-85 (DSTU EN 1561, EN-GJL-200), which is melted in an electric arc furnace. In this work, the parameters of serial smeltings of cast iron used for machine-building castings were determined, which were used to select the content of elements of the chemical composition. The existing problem is that the impossibility of taking into account many factors influencing the formation of the chemical composition of cast iron during smelting leads to deviations of the chemical composition from the requirements regulated by the technical conditions. The main reason for this is the uncontrollability of the chemical composition of the charge materials and the difficulty of accurately determining the soot of the elements during the smelting process. This can lead to the formation of a shortage of cast iron, or to excessive costs for smelting, associated with the need for additional technological operations and the use of additional materials to eliminate detected deviations of the composition from the requirements. The procedure of technological audit of serial smeltings is proposed, the feature of which is a comprehensive assessment of the actual indicators of smelting. They include: mathematical expectations of the content of the elements of the chemical composition, estimates of their dispersions, root mean square deviations, systematic errors, scattering fields and deviations of the lower and upper limits of the content of each element from the lower and upper limits required by the technical conditions. The results of such an audit are the possibility of calculating corrective combinations of charge materials and ferroalloys, which eliminate inaccuracies in the calculation of the charge and the determination of the heat of the elements during the smelting process. As a result of the audit of a sample of 31 serial smelters, it was established that the average content of the elements C, Mn, Si, Cr exceeds the average required by technical conditions. These deviations are: +0.04 % C, +0.06 % Mn, +0.038 % Si, +0.06 % Cr. To compensate for these deviations, the following combination of charge materials and ferroalloys, which are introduced into the melt before delivering the cast iron to the casting area, is proposed: 44 kg of steel scrap +88 kg of recycled iron. The presented study will be useful for machine-building enterprises that have foundries in their structure, where iron is melted for the production of castings.

Marketing audit is a tool for strategic development of an industrial company

The high-tech sector of the economy carries out marketing activities at the operational and strategic management level. The implemented import substitution policy actualizes the marketing expertise of the technical decisions taken. Technological audit is aimed at improving the competitiveness of a particular production. The results of the completed marketing audit determine the main directions of innovative changes in the production landscape. The authors propose a conceptual model of a marketing management system that integrates the results of the evaluation of marketing and technological audit and creates conditions for the release of innovative industrial products. Relationship marketing forms new criteria for evaluating the effectiveness of marketing activities, which is based on increasing the level of consumer perception of the brand. Strategic priorities for the development of industrial companies are based on a marketing platform and ensure the achievement of technological self-confidence.

ГРАНТИ ПРОГРАМИ STAGE ДЛЯ ПІДТРИМКИ УКРАЇНСЬКИХ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

The article examines the grant opportunities of the STAGE Program, which is financed by the European Union. Emphasis is placed on the fact that this is an initiative implemented to support Ukrainian industrial companies in their pursuit of sustainable development. The main goal of the Program is outlined - to provide targeted support to business companies to become competitive and sustainable leaders of the European industrial community. The article states that along with training and consulting support, Ukrainian industrial enterprises have the opportunity to take advantage of a financial grant of up to 50,000 euros for the development of an investment project plan for the transformation of sustainable development and the implementation of measures for its implementation. A list of additional services for the preparation of an investment plan, which can be financed by a grant, is outlined, such as: feasibility study; technological audit; due diligence analysis; data collection and analysis for carbon footprint assessment; prototyping; pilot tests; pilot demonstration; adaptation of business processes; support for the use of testing tools; purchase of other specialized consulting and coaching services related to the preparation of an investment plan. It has been demonstrated that SMEs from all 14 European industrial ecosystems defined by the EU can apply for STAGE Program grant funding: textiles; electronics; mobility, transport, automobile industry; energy industries; renewable energy; Agri-Food; health; digital industry; construction; Retail; social economy; tourism; creative and cultural industries; aerospace industry and defense. It was concluded that grant funding of the STAGE Program is an effective and efficient financial incentive for companies to access professional services and develop investment project plans, which in the future will contribute to the sustainable growth of Ukrainian industrial enterprises; and in the long term, grant funding of the STAGE program will contribute to meeting the needs of sustainable development of European industrial enterprises.

Development and implementation of strategies for modernization of export-import enterprises: from technological audit to increasing international trade volumes

The research object in this paper is strategies of production modernization in export-import enterprises. This research examines various approaches to modernizing production at these enterprises with particular emphasis on technologies implementation. While export-import enterprises modernization has been studied by scholars, this work is focused on current challenges posed by contemporary geopolitical conditions and globalization. The issue addressed in the research revolves around the need to develop and implement strategies for modernizing production in export-import enterprises, taking into account the impact of geopolitical factors and the situation in global market. The research confirms importance of introducing modern technologies and technical upgrades to enhance production efficiency at these enterprises, particularly through conducting technological audits. The results of this research validate that modernizing production leads to increased competitiveness for enterprises in international market. New technologies implementation and product quality improvement create a foundation for increased demand for the goods and services provided by these enterprises. These findings have significant practical application potential and can serve as guidance for regulators and enterprise managers striving to enhance their competitiveness and stability in the face of growing geopolitical and market turbulence. The strategies for production modernization proposed by the author can be practically applied under the circumstances where export-import enterprises encounter escalating geopolitical challenges and dynamic shifts in global market.

Simulation of gas dynamics of oxygen flow and hydrodynamics of cooling water flow in tuyere tips with tangential optimized nozzles and results of their pilot tests.

The blowing mode largely determines the technical and economic indicators of BOF smelting, which was confirmed during the technological audit of the BOF shop of Azovstal Iron and Steel Works, carried out in 2021. It was found that the blowing mode of the process using an oxygen lance of the basic design was noticeably shifted from the optimal one in the direction of “hard” blowing. In a significant number of melts this led to an increase in the specific consumption of metal sheets, deterioration of lime assimilation by slag, dephosphorization and desulphurization of the metal. Taking into account that adjustment of the blowing mode by changing the working height of blowing and oxygen consumption did not provide a stable positive result, changes were made in the design of the tuyere tip. The design of the head with tangential arrangement of nozzles is proposed to “soften” the blowing of melts. The advantages and dis-advantages of oxygen lances of this type are considered. Numerical modeling of the gas dynamics of the oxygen flow and the hydrodynamics of the flow of cooling water in a tip with a tangential arrangement of nozzles has been per-formed. On the basis of simulation results, two variants of an improved design of the tips of 350-t LD converters with five (variant 1) and four (variant 2) main peripheral tangentially oriented nozzles and a central nozzle of lower throughput were developed to use them mainly in the second and first periods of the campaign according to the lining of the converters, respectively. It is shown that the design parameters of the nozzle blocks provide an oxygen jet outflow regime close to the design one in the main range of oxygen operating flow rates and a “non-separated” outflow regime with a decrease in the off-design ratio down to 0.8. The design parameters of the cooling system provide both an acceptable loss of water pressure in the head (0.9 MPa), the absence of local low-speed vortex zones of water, and a fairly high average coolant flow rate along the most heat-stressed (the lower) surface of the tip (about 4.5 m/s). As a result of industrial testing of a pilot batch of experimental heads with five main peripheral tangentially oriented nozzles, manufactured at the plant’s own repair and mechanical base, an increase in the resistance of copper tips was found to be 1.2 times, the resistance of lances to removal for cleaning from accretion was found to be 6.8 times, reduction in the specific consumption of metal charge by 0.9–5.6 kg/t, an increase in the dephosphorization and desulfurization coefficients of metal in the converter by 0.7–1.5 and 1.3–3.2%, respectively.

MODERN TRENDS IN DIGITAL TRANSFORMATION OF INDUSTRIAL ENTERPRISES

The article is devoted to the analysis of modern trends in the digital transformation of Russian industry at the present stage of implementation of the results of the fourth industrial revolution. The analysis of the key tools for digital transformation of the activities of industrial enterprises was carried out, the role of import substitution in achieving the results of digitalization in the industry was emphasized; based on the results of the assessment of the digital maturity of Russian organizations, conclusions were drawn about the features of transformation processes in certain industries and sectors of the economy. The authors substantiate that one of the key trends in the digital transformation of industrial enterprises - digitalization leaders is the implementation of business models that contribute to the formation of digital value chains, product customization and production serving. The stages of implementing the digital transformation strategy of an industrial enterprise are disclosed, including: defining the goals of a digital initiative, technological audit, organizational changes and digitalization of business processes, creating a digital ecosystem. It is concluded that the leadership as a result of digital transformation was captured by those industrial enterprises that united a wide range of leading market players around themselves, achieving a collective economic effect. The resource constraints that hinder the pace of digital transformation in the sectors of the economy of most regions of Russia are revealed, the importance of implementing the "Strategy for the Digital Transformation of Manufacturing Industries ..." and the prospects for using the achievements of economic clustering as the basis for the formation of digital ecosystems are emphasized.

CONCEPTUAL ASPECT OF TECHNOLOGICAL REENGINEERING OF INDUSTRIAL ENTERPRISES

The article considers the conceptual aspects of the organization of technological reengineering in industrial enterprises. It is noted that technological reengineering is a solution to a number of problems related to achieving the goals of innovative transformations of the production base of the enterprise, which depend on many factors. The content of components of technological reengineering in their interrelation is determined. It is substantiated that, at the preliminary stage of technical preparation for technological reengineering of the enterprise it is expedient to build an approximate mathematical model of the main technological process in order to identify possible options for its improvement and justify the need for technological reengineering of the entire technological system. The usefulness of the reengineering transformation model is substantiated. It is substantiated that most decisions on innovative technological re-equipment of production on a reengineering basis cannot be made out of connection with other aspects of the enterprise, including the logistics aspect. The role of logistics reengineering in these processes is shown. It is substantiated that at domestic enterprises these issues are not always considered as part of a single production process. As a result, the successful implementation of the goals of one of the types of work on the innovative transformation of production can often be to the detriment of others, which requires additional tasks. The general technological audit is aimed at solving this problem.

Research on Policy Implementation Audit

Policy implementation audit can be interpreted as an audit way to promote more maneuverability and scientific rigor of policies, to fully implement public economic policies, and to effectively fulfill the public entrusted economic responsibilities of the government. On the basis of summarizing the concept, content and transmission links of policy implementation audit, this paper reviews its institutional evolution and development at home and abroad, and probes into the significance of implementing policy implementation audit. At the same time, combined with the theory and practice of policy implementation audit, this paper analyzes the existing problems of policy implementation audit in China at the present stage, puts forward countermeasures to promote the development of policy implementation audit, and explores the construction of a more scientific, perfect and operable evaluation system to provide a scientific and feasible evaluation basis for the effective implementation of policy implementation audit. In order to better play the role of evaluation system in policy implementation audit practice. This paper also puts forward other countermeasures and suggestions to promote policy implementation audit, including extending the breadth of policy implementation audit, exploring the depth of policy implementation audit, strengthening the integration of cross-project, cross-field and cross-period results, and strengthening the application of new audit technology to achieve scientific and technological strong audit. Compared with developed countries, the theory and practice of policy implementation audit in China are not mature, there are risks and opportunities for development. Therefore, China needs to strengthen the innovation of audit methods, promote the long-term development of policy implementation effect audit, and then serve the national governance, to achieve the modernization of national governance.

Technological audit in the system of optimization of innovative activity

Object: The need for technological audit is growing as the development of mergers and acquisitions, the emergence of plans for the development of industries due to the development of new technologies and the emergence of new tasks for Kazakhstan enterprises. The relevance of technological audit is due to the high degree of depreciation of fixed assets, which contains significant risks.Methods: Methods of cognition –– generalization, comparison, classification, observation, description and detailing, and methods of statistical analysis; the methods of scientific research based on the axiomatic method and the method of generalization and classification.Results: The article discusses the theoretical aspects of technological audit as an internal part of the audit of the enterprise. The authors indicate that technological audit concerns the analysis of technologies, experience, products and knowledge that are available at the enterprise and that can potentially be commercialized.Conclusions: The main purpose of the technological audit is revealed: collection, systematization, analysis and comprehensive assessment of information, issuance of recommendations and proposals for rationalizing the use of production facilities of the enterprise based on the results of the assessment. The article presents the general structure and main stages of technological audit. The use of direct and indirect indicators for the evaluation of technologies and production systems is shown.

TECHNOLOGICAL AUDIT IN THE CONCEPT OF TECHNOLOGICAL RE-ENGINEERING

Methodological recommendations for the use of technological audit as a mandatory part of substantiating directions and expediency of carrying out reengineering innovative transformations at the enterprise are developed in the article. The approach to understanding the essence and types of technological audit and their relationship with the reengineering process of the organization is proposed. The functions of a technological audit in the context of an innovatively transformed enterprise are substantiated, with an emphasis on planning, organization and control. The general context of using the results of the technological audit for the organization and management of innovative process transformations of the production and technological base at the enterprise is outlined. It is established that the technological audit plan is a key strategic management tool that allows assessing the overall scope and nature of work related to the innovative transformation of production, to compare the main forecasted indicators with the actual ones. The main procedures of the technological audit of the enterprise production base are proposed, among which the following are highlighted: analysis of physical and moral wear and tear of the main production assets; development of a general project for technological reengineering; formation of a portfolio of projects for technological reengineering of the enterprise and the selection of organizational and functional approaches to the implementation of the overall project. The project stages of the technological rehabilitation of production and approaches to them are disclosed. Considered models of resource distribution in the development of a general project for the technological rehabilitation of production. It was established that in the process of deploying the reengineering program, its implementation measures can be divided into two types that improve business, and measures that are elements of reengineering and fundamentally change the efficiency of business and all production activities. Keywords: innovations, technological audit, technological rehabilitation, reengineering, projects, models, stages of technological audit.

The Consistency of Basic Principles of Internal Audit at Private Enterprises

Economic challenges of our time determine the need in clear identification and specification of management functions as part of the business processes and their control. European practices of business development give evidence of the need in a comprehensive approach to organizational, methodological and practical actions focused on building up the internal control system in symbiosis with the management department. The research objective involved an analysis of the consistency of basic principles underlying the quality of internal control at private enterprises through outlining the functions, methods and procedures of internal audit. 
 The purposes of international audit (verification of financial statements, compliance control, operational audit) are outlined. The goal and assignments of internal audit are determined in the context of private business demands. A revised approach to defining the set of functions of international audit in view of the demands articulated by business enterprises operating in the conditions of crisis economy is proposed. The essential meaning of the categories of “method”, “technique” and “methodology” is highlighted in the context of internal control. 
 The conclusion is made that the assignments of internal audit need to be solved by use of creative methods of control and innovative approaches to various situations, which requires a multifaceted classification of internal audit in view of its customer demands: technical audit, technological audit, organizational audit, legal audit, environmental audit, social audit, marketing audit. An information platform for balanced decision-making involves combinations of control functions and entails the emergence of unified forms of internal audit: risk-oriented audit, business-oriented audit, factor-oriented audit, etc.

An improved method for determining the mass fraction of calcium carbonate in the carbonate bedrock

In the article it is offered to enter in the technological audit of the lime department of sugar factory the adjusted technique of the definition of the maintenance of calcium carbonate in carbonate breed. For this purpose, a complete chemical analysis of limestone was performed, which includes determination of moisture content, impurities insoluble in hydrochloric acid, the amount of one and a half oxides of aluminum and iron, calcium carbonate (advanced method), and magnesium carbonate, calcium sulfate, alkali metal oxides, potassium, and sodium. The obtained experimental data are summarized in one table and the material balance of all components of carbonate bedrock is summarized. The proposed method made it possible to obtain objective data on the component composition of the carbonate material. This, in turn, avoids many technological problems, namely to reduce the formation of melts in the lime kiln, improve the filtration of juices, increase the ability of lime to chemically interact with water, reduce the volume of water on the juicer etc. Thus, the use of the recommended method for determining calcium carbonate (CaCO3), as part of the technological audit, will allow early adjustment of the process, which will give maximum energy and resource savings, as well as increase the level of environmental friendliness of the enterprise.

ANALYSIS OF THE WORK OF SEWAGE TREATMENT PLANTS IN LYANTOR CITY, TYUMEN REGION

Background Lyantor city (the city status was obtained in 1992) is located on the territory of one of the largest fields in Russia - the Lyantor oil and gas condensate field. Sewage treatment plants (STP) were built and put into operation in the period 1987-1989, the project provides for 2 stages of construction with a total capacity of 14,000 m3/day. STP includes mechanical, biological treatment, disinfection of treated wastewater at an ultraviolet installation and treatment of precipitation at filter presses. The volume of wastewater received for treatment is 35 % of the design capacity of STP -14000, which is due to the general trend of reducing wastewater costs in recent years (the use of water-saving technologies, the use of water metering devices, production reduction, etc.). Municipal Unitary Enterprise «Management of Heat Supply and Sanitation», Lyantor, in order to optimize costs and comply with the technology of biological wastewater treatment in 2012 brought one of the queues (7000 m3/day) to conservation. To date, the degree of purification of wastewater discharged into the Pim River does not meet modern regulatory requirements. In order to improve the reliability, quality and environmental safety of the city's wastewater treatment, a technological audit was conducted in December 2019. During the audit, a survey of working sewage treatment plants was conducted, taking into account the information obtained in the operating laboratory on the territory of the STP. Aims and Objectives The aim of the work is to analyze the work of sewage treatment plants of the city on the basis of data obtained during a technological audit, to identify the causes of violations of wastewater treatment technology, to develop recommendations for improving the operation of the water treatment plant and bringing the degree of wastewater treatment to the regulatory requirements for discharge into the reservoir. Results The main factors affecting the wastewater treatment process are identified, the reasons for the violation of the technological treatment regime are identified, and recommendations are developed for intensifying the operating mode and taking measures to bring the STP to the normative characteristics of wastewater treatment. According to the results of the survey of the technological wastewater treatment system, it was concluded that the existing scheme is not able to provide wastewater treatment to the required standards and there is no technical possibility to bring the quality of treatment on the existing equipment to the standard values. It is shown that for high-quality treatment of domestic wastewater, it is necessary to perform reconstruction with a change in the technological scheme of treatment or the construction of new sewage treatment facilities based on modern technologies for biological nitrogen removal, biological and chemical phosphate removal and precipitation treatment. The recommended measures can serve as a material for promising solutions to improve the operation of treatment facilities in the process of developing an investment program for the development of the city's wastewater disposal system, as well as be the basis for developing a project for the reconstruction (construction) of existing STP.

SELECTION OF OPTIMAL AL–SI COMBINATIONS IN CAST IRON FOR CASTINGS FOR ENGINEERING PURPOSES

In this work, the optimal combinations of Al – Si in cast iron for cast parts for machine-building purposes were determined with the aim of subsequent selection of rational modes of modification and alloying, and the possibility of their implementation under industrial smelting conditions was checked.
 The graphical dependence Si=f (Al) is obtained, which is a set of optimal combinations of the content of Al and Si in cast iron, providing the maximum ultimate tensile strength UTS≈245 ... 334 MPa.
 The technological audit of the results of serial industrial smelting included the analysis of actual indicators, the calculation of sample distribution functions (mathematical expectation and dispersion) of the Al and Si content in the alloy, as well as the UTS value. The correspondence of the indicators of the content of Al and Si and the value of σ to the optimal values was assessed by testing the statistical hypotheses: H: M(Al)=Alopt, M(Si)=Siopt, M(σв)=σвopt.On the basis of the obtained results of the assessment of statistical characteristics and verification of hypotheses, it was established that at the chosen significance level α=0.05, the technological process of smelting satisfies the requirements of optimality in terms of the Si content, but in terms of the Al content, the technological process does not meet the requirements of optimality.
 The proposed procedure for choosing the optimal combinations of Al and Si makes it possible to choose the amount of correcting additives depending on the actual indicators of the chemical composition during the smelting process. To do this, it is necessary to assess the closeness of the actual composition to the optimal curve Si=f(Al) and choose the one that most satisfies the criteria of rationality. The latter can be the cost of ferroalloys, through which Al and Si are introduced

MANAGEMENT OF TECHNOLOGICAL RESOURCES AS AN ELEMENT OF ENTERPRISE DEVELOPMENT

Technological management is investigated as the basis for enterprise development. The available approaches to the interpretation of the content oftechnological innovations are analyzed in order to substantiate the scientific methodology of this area of knowledge and the type of functionalmanagement. The analysis of technology management tools is carried out, which provides for the use of modern methods, forms and methods ofanalysis, assessment and implementation of new technologies (technology audit, consulting and transfer). The functions of managing technologicalresources, such as optimization, enrichment, protection are described. It was found that technological innovation is the basis for economic growth andprosperity of the population of each country. The factors that determine the volume of innovative investments, the effectiveness of innovations, thediffusion of innovations and imitations, as well as the forms of innovative competition are highlighted. It is outlined that in order to implement the tasksof managing technological resources, a systematic approach is required with respect to the implementation of monitoring, transfer, imitations, etc. Theconclusions are drawn about the importance of technological management for business growth as a process of technological audit, consulting, transfer,monitoring, and regulation. It was found that the development and application of technological management is of fundamental importance for theimplementation of the scientific and technical potential of Ukraine.

Повышение безопасности проходки подземных вертикальных выработок

The main scientific and practical calculations used to increase the efficiency of vertical mine workings based on studying the operation of tunneling complexes and road-heading machines, as well as by sectional blasting of the deep wells are presented in the article. This will ensure high-quality mine workings in accordance with the design and improve the operational safety throughout the entire service life. The methods are used related to the complex generalization, analysis and assessment of the practical experience and scientific achievements in the field of the underground geotechnology, theory and practice of explosive destruction of the solid media, mechanics of continuous media, mathematical statistics, as well as studies of the wave processes according to the standard and new methods developed by the leading experts from the leading mining countries of the world, including with the authors participation. Technological audit of the vertical working drilling and blasting was conducted using KPV-4A tunneling complex and the tunneling machine Robbins 73R, as well as the efficiency of conducting them in the cycle of mining operations was established. Mathematical modeling and calculation of the parameters of drilling and blasting operations were carried out using the contour blasting of explosive charges when driving vertical mine workings. Rounder of RS-220 type for the hole boring was recommended (complete with machine tool NKR-100MPА) of the downward wells with a diameter of 220 mm in rocks with a coefficient of f = 8–14 according to the scale of M.M. Protodyakonov, which is already being used at the mines of Ukraine, Russia, the Republic of Kazakhstan, and other countries. The new device for the contactless transmission of electricity from the stationary object to a mobile one was proposed, which will allow to improve the operating conditions of KPV-4A tunneling complex, LMSh-1 mine type elevator used for lifting and lowering people, small equipment, and materials along the rise workings, which is achieved due to external location of the cable rewinding mechanism and the absence of complex, for example, planetary mechanisms. It will also improve the efficiency and safety of work for the vertical mine workings in the rock massifs.

Use of information technologies in internal audit

The article reveals the essence and importance of internal audit in adding value to the organization and its stakeholders by assessing and providing recommendations for improving corporate governance, risk management and control, promoting economic efficiency, sustainable growth and financial stability. The main current trends in the development of internal audit on the use of modern technologies in auditing and the growing need for internal auditors to acquire knowledge and skills of IT technologies, work with big data, knowledge in the field of cybersecurity, analytical and critical thinking skills. Using the provisions of the International Standards for the Professional Practice of Internal Auditing, the functions of internal audit to assess the adequacy and effectiveness of controls in accordance with the risks in the field of information systems of the organization. It is emphasized that internal auditors must have sufficient knowledge of the key risks and controls of information technology, as well as technological audit methods, and some of them must have the competence of the auditor, whose main responsibility is the audit of information technology. The essence, evolution of the development of the concept of information technology audit, as well as its application in the management system of the business entity, are revealed. The classification of functional types of IT audits is covered, in particular: information security audit; IT quality audit; IT project audit; systems development audit; data analysis as part of the financial audit; audit of control measures; judicial audit. It is indicated that IT audit is a separate type of audit at the enterprise, and can also be part of the financial audit process. The advantages of using computer tools and technologies in the audit, which improves internal audit processes, as well as the need and prospects for the development of computerization in the audit, are considered.