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The experience of the Accounts Chamber of the Russian Federation in application of the Data Envelopment Analysis methodology and CAATs for non-financial audits Accounts Chamber of the Russian Federation A.A.Piskunov , the Auditor of the Accounts Chamber of the Russian Federation

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slide1

The experience of the Accounts Chamber of the Russian Federation in application of the Data Envelopment Analysis methodology and CAATs for non-financial audits

Accounts Chamber of the Russian Federation

A.A.Piskunov, the Auditor of the Accounts Chamber of the Russian Federation

Bhutan, April 27-29, 2005

slide2

Forming a complex assessment of the efficiency of bodies, objects and management processes (Figure1)

Estimation of Performance audit criteria

Corrective effects

Parliament

Evaluation of Performance audit indices

Government

Efficiency indices

Administration

bodies

Results of financial audit

Efficiency estimationof Controlled objects

DEA

Процессы управления

Financial audit efficiency

Objects under

management

DB

Results of financial audit

Controlled objects

Performance audit

the data envelopment analysis dea methodology

The Data Envelopment Analysis (DEA) methodology

The essence of the DEA technology

consists in studying the object with multiple input and output parameters and analyzing its activities in the interaction with functioning environment

The benefit of this approach

consists in the possibility of system correlation of dissimilar factors affecting entity management decision making, thus essentially improving the evaluation of its performance

slide4

Sections of production potentialities set in 3D space(Figure2)

Variable 1

Object, relatively to which the projection planes are built up

“Production function”

Object located outside the projection plane

объект

Variable 2

variable 2 + variable 3 = constant

Variable 3

slide5

Analysis of companies’ efficiency in a model with one input and one output index(Figure 3)

Efficiency index

Y

Pareto optimal objects

Pareto optimal efficiency surface

X4 Y4

X3 Y3

Objects set

X2 Y2

X5Y5

Object under study

X1 Y1

Optimization trend

X

Factors

slide6

The DEA technology allows:

  • To determine the quantitative measure of the object efficiency, i. e. the distance from the efficient boundary
  • To determine the reference objects for each inefficient object
  • To find the optimal directions of efficiency improvement
  • To determine the stability zones of an object, i. e. the areas of parameters (X,Y), where the regarded object does not change its status (either efficient or not)
  • To monitor the dynamics and reveal the trends in the object development
slide7

Dynamics of ratio between the volume of collected revenues and primary factors, affecting the revenue potential, Volgograd Region(Figure 4)

Pareto maximum function, 2000

Pareto maximum function, 2003

Revenue collected in the Region into the budgets of all levels, per capita

Volgograd Region

The Southern Federal District

Production volume of basic industries of the economy per capita; average monetary incomes (monthly mean) per capita

slide8

Dynamics of ratio between the volume of collected revenues and primary factors, affecting the revenue potential, Kabardino-Balkarian Republic(Figure 5)

Pareto maximum function, 2000.

Pareto maximum function, 2003

Revenue collected in the Region into the budgets of all levels, per capita

Kabardino-Balkarian Republic

The Southern Federal District

Production volume of basic industries of the economy per capita; average monetary incomes (monthly mean) per capita

slide9

Section of the function of maximum collected revenues for Volgograd Region(Figure6)

4

3,5

3

Pareto maximum function, 2000

2,5

2

Revenue collected in the Region into the budgets of all levels, per capita

Pareto maximum function, 2003

1,5

Volgograd Region

1

0,5

0

0,5

0

0,5

1

1,5

2

2,5

3

3,5

4

4,5

Line of constant sum of production output of basic industries of the economy and population income (per capita)

slide10

Section of the function of maximum collected revenues for Kabardino-Balkarian Republic(Figure7)

4

3,5

3

Pareto maximum function, 2000.

2,5

2

Pareto maximum function, 2003

Revenue collected in the Region into the budgets of all levels, per capita

1,5

Kabardino-Balkarian Republic

1

0,5

0

0,5

0

0,5

1

1,5

2

2,5

3

3,5

4

4,5

Line of constant sum of production output of basic industries of the economy and population income (per capita)