The dissertation deals with the problem of creating effective models, methods and tools for strategic auditing of projects and programs of organizational development under uncertainty. Global trends in the development of organizations are proving that the world is transforming at an accelerated pace. The lifecycle of knowledge and technology for managing complex projects and programs is greatly reduced. The technical and technological complexity of organizational development projects is enhanced by innovation. These trends pose significant challenges in the development of project and program management systems. This is especially true of projects and programs in the face of uncertainty about the anticipation of the global crisis.
Strategic audit is the review and evaluation of the quality of work of units of the organization, project or program in which strategic management is conducted. Such an audit can either be comprehensive, ie affect the steps of the strategic management process, or targeted - affect only part of the process. A strategic audit is an examination of the process of achieving the goals of an organization's development projects under uncertainty. During the strategic audit, the auditor evaluates the results of the strategic analysis conducted in the organization, the strategic choice and implementation of the strategy, as well as the control over its implementation. In doing so, quality targeting and goal-setting are becoming dominant, especially at the performance audit and strategic audit levels. This requires the development of appropriate audit methods and approaches.
The strategic audit of projects reveals the degree of connection of the policy with the specifics of the project and the external conditions of its implementation. Each part of the strategic audit is based on the relevant area of strategic accounting and strategic analysis, all of which merge into accounting and analytical support for making strategic decisions that, in combination with the project development strategy, are subject to strategic audit.
Assistance to the project of organization development in the formed strategy with the subsequent audit control over its implementation will allow to respond promptly to the constantly changing influence of external and internal factors and thereby to achieve stable development of organizations operating in turbulent conditions. Thus, the audit of the development strategy of the organization in modern conditions is important, and the problems of defining its goals, structure and models and methods are relevant.
The purpose of the study is to study the content and processes of strategic audit as a direction of audit activity of development projects of organizations in conditions of uncertainty of internal and external environment.
To achieve this goal the author has solved the following problems. The relationship between the concepts of "organizational development strategy" and "strategic audit of projects and programs" is defined. Approaches to the audit assessment of the ability of the project management system to respond to uncertainties, changes in the external environment and the degree of adequacy of the organizational and economic elements of the management system ensuring the achievement of strategic goals are substantiated. The object of the study is - systems of strategic audit of projects and programs in the conditions of uncertainty and critical environmental influences. The subject of the study is anti-crisis management tools, structures and mechanisms that ensure the sustainable development of an international company, taking into account the migration of values and the dynamics of the environment.
The author used the following methods in the research process. When defining goals, objectives and problems. When creating models and methods for strategic auditing of projects and programs under uncertainty, the methods of systems theory, system analysis, risk management and project management, project portfolios and programs were used. In the course of theoretical studies, methods of logical and comparative analysis, mathematical modeling, probability theory were used.
The work was performed at the project management department of the Kyiv National University of Civil Engineering and Architecture. The dissertation corresponds to the thematic direction of research work of the department of project management "Management of projects of development of information resources and technologies of project-oriented enterprises" (state registration number 6117U000942).
The practical implementation of the models, methods and algorithms developed in this dissertation showed their effectiveness and efficiency, which is confirmed by the relevant references for the implementation of the results of this dissertation - in the Astana IT University and Kyiv National University of Civil Engineering and Architecture in the audit development program and educational process.
