MODERN INFORMATION TECHNOLOGIES IMPLEMENTATION TO INCREASE EFFECTIVENESS OF AUDITORS' WORK.

The article claims that actions aimed at improving the system of government financial control, which should be considered as an organizational change. Consequently, for effective performance of such actions it is necessary to base them on the ground of scientific approaches to organizational changes, in particular, on J. Kotter's 8 stages of organizational changes process model. Also general scientific approaches to implementation of information technologies (IT) in organizational activities are considered. Based on the treatment of ITs as a means of organization's main processes effectiveness increasing it is constituted that effective implementation of ITs in government financial control authorities is only possible in case of clear and goal oriented use of ITs as ways to perform control procedures more effectively. ITs implementation should be considered as an organizational change. Actions performed in Federal service of financial and budget control of the Russian Federation (Rosfinnadzor) in order to implement the Fincontrol software and based on J. Kotter's 8 stages of organizational changes process model are described. The Fincontrol software is used as a tool of Rosfinnadzor's auditors in their routine work of auditing and analysis of financial activities of organizations - objects of control. A description of the Fincontrol software is presented, process of financial activities auditing, integrated into the Fincontrol software and main document forms, used during audit procedures performed with this software are also described. Step by step description of the Fincontrol software implementation in auditing of organization's financial activities is presented. Also some tables generated (in many cases automatically) during organization's financial activities auditing used for presentation of audit results and further analysis are visualized

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