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Evaluation of Software Products for the Needs of Analysis and Audit of the Activities of an Economic Entity
Portovaras T. R., Lukanovska I. R.

Portovaras, Tetiana R., and Lukanovska, Iryna R. (2024) “Evaluation of Software Products for the Needs of Analysis and Audit of the Activities of an Economic Entity.” Business Inform 5:227–235.
https://doi.org/10.32983/2222-4459-2024-5-227-235

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.1.012.1:658

Abstract:
The article carries out a critical evaluation of the characteristics of the main software products for the needs of analysis and audit of the activities of economic entities. Taking into account the identified specific features will allow responsible employees to quickly monitor the programs available on the market for their compliance with the needs of the economic entity and its management system. It is proved that taking into account the user’s requests will allow promptly, objectively, quickly and instantly respond to the existing challenges of the market environment with the help of correctly selected software. The scheme of interrelations of the components of the modernized system of managerial decision-making with the use of software products is generalized and the expediency of their use in the management process is substantiated. The proposed system of managerial decision-making with the use of software products determines new vectors of development of audit and analytical activities of the economic entity. It is noted that the purpose of software products of analysis and audit is the automation of complex and labor-consuming technical processes, which are important in the process of evaluating the activities of the economic entity. It is proved that the use of computer software in the process of activity will allow to effectively conduct analysis and audit and determine the directions of development of economic entities, taking into account modern challenges and objectives of economic management. An approach to the selection of the most adapted to the requirements of a particular economic entity software product for analysis and audit on the basis of taking into account the proposed standard criteria has been elaborated. This will enable the prompt selection of the software product in accordance with the needs of the management. Prospect for further research will be the study of potential risks in the use of software products in the economic activity of the economic entity and the identification of the principles and objectives of the development of software products that would take into account external factors of influence in the process of evaluating the activities of the economic entity, which will allow more accurate development of strategic plans of activity and effective functioning in the long run.

Keywords: analysis, audit, software product, digital technologies, computerization of management processes.

Fig.: 1. Tabl.: 4. Bibl.: 19.

Portovaras Tetiana R. – Candidate of Sciences (Economics), Candidate on Doctor Degree, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Lukanovska Iryna R. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

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“Audit Software“. http://surl.li/xkwswe

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