SYNERGISM OF INFORMATION FROM ANALYSIS, CONTROL AND AUDIT FOR QUALITY MANAGEMENT OF ECONOMIC ENTITY ACTIVITIES

Abstract

The article highlights the current issues of formation and use of information to ensure effective management of the economic entity. The components of management information support are substantiated. The interrelationship of the information resource, management information support and management information (including result-outcome) is argued, and the order of information data formation according to the proposed structural-logical scheme is systematized. The ways and possibilities of the most optimal implementation of the process of forming information data at the economic entity level according to their types have been identified. This will allow effective and timely processing of information from the internal and external environment in accordance with information needs. It was established that the main elements of ensuring the quality of analytical information are the stages of its analysis in accordance with the task and control over the process of such assessment. The content of the stages of the analysis, its sources and main elements, as well as control over the process of formation and methods of information analysis are substantiated. It is confirmed that the accounting and analytical system of the economic entity in instability should act as the basis for the analysis, control and audit of its activity. This makes it possible to make the most effective management decisions in the short and long term. It is proposed to consider the audit as an element of control over the implementation of management decisions, which enables the improvement of the processes taking place at the economic entity and ensures better efficiency of the flow of all its processes. Attention is focused on the relevance of the introduction of information technologies for analysis and audit. Popular software products and their capabilities in management issues were analysed, the main information threats associated with the use of IT were identified. The components of information protection, which are proposed to be grouped into three groups (managerial, legal and technical protection), are identified, their content and meaning are identified. The imperfection of information protection at modern economic entities is confirmed and it is proposed to include in this system such elements as the identification of threats in the formation and transmission of information, the selection of a software product, determining the method of calculating economic indicators and their grouping, forming a rational sequence in the process of organizing and processing information. This will make it possible to outline the boundaries of information security and control the confidentiality of information use.