Approaches to Strategic Audit Implementation: Experience of Rosatom State Corporation
https://doi.org/10.26794/2408-9303-2023-10-2-6-18
Abstract
In today’s environment of global change and upheaval, the challenge of maintaining sustainability and business continuity has become particularly urgent for businesses. To a large extent, the prospects for achieving business goals depend on its ability to adapt quickly to the changing environment in which it operates, but this alone is no longer enough. On a long-term horizon, on a strategic scale, the crucial role in ensuring sustainability and continuity of business operations, as well as in assessing the relevance, ambition and feasibility of the goals set begins to play its ability to timely notice risks and promptly respond to them. To help him in this is called for a strategic audit.
The purpose of the work is to analyze the existing approaches to the implementation of strategic audit, as well as to disclose the methodology of its implementation in the State Corporation «Rosatom» and organizations included in its management circuit. The study was conducted using such scientific methods as analysis, synthesis, comparison and generalization; its practical results may be useful, first of all, to managers who make important decisions on business management, as well as to analysts who assess risks in implementation of strategic goals of the company.
About the Authors
A. V. Kabanov
State Atomic Energy Corporation Rosatom
Russian Federation
Russian Federation
Alexandr V. Kabanov - Deputy Director of the Internal Control and Audit Department - Head of Strategic Audit
Moscow
D. M. Pimenov
Financial University
Russian Federation
Russian Federation
Daniil M. Pimenov - Cand. Sci. (Econ.), Associate Professor of Business Intelligence Department
Moscow
T. Yu. Demina
RUSBURMASH, Joint-Stock Company
Russian Federation
Russian Federation
TatianaY. Demina - Chief Internal Auditor, RUSBURMASH, Joint-Stock Company
Moscow
I. S. Savushkina
State Atomic Energy Corporation Rosatom
Russian Federation
Russian Federation
Inna S. Savushkina - Project manager of Internal Audit Department
Moscow
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Review
For citations:
Kabanov A.V., Pimenov D.M., Demina T.Yu., Savushkina I.S. Approaches to Strategic Audit Implementation: Experience of Rosatom State Corporation. Accounting. Analysis. Auditing. 2023;10(2):6-18. (In Russ.) https://doi.org/10.26794/2408-9303-2023-10-2-6-18
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