Moscow City Telephone Network (MGTS) (Annual Planning and Budgeting System Audit)

2009: Audit of the annual planning and budgeting system

BearingPoint has completed an audit of MGTS's annual planning and budgeting system.

The main objectives of the MGTS planning and budgeting system audit project were:

• Identification of problem areas in the methodology of annual planning/budgeting, in the processes of annual planning/budgeting, in the implemented solutions of the system, in the technical infrastructure that ensures the operation of the system, and in the procedure for changing and maintaining the system;
• Develop a plan and recommendations to address the identified deficiencies and further improve the system.

The following techniques were selected and used to achieve the audit objectives:

• Interviews with customer representatives;
• Analysis of the customer's documentation - more than 70 documents in total;
• Analysis of the system from the inside;
• Modeling of planning and budgeting processes, upper-level data model and technical architecture of the system;
• Development and testing of working hypotheses on problem areas, discussion with all participants;
• Making decisions about identified problems, recommendations for their elimination and improvement of the system.

BearingPoint specialists have prepared an audit report and developed an action plan that is necessary to eliminate problem areas and minimize risks.