MODERN DIGITAL TOOLS IN THE PRACTICE OF INNOVATIVE FINANCIAL AUDIT

The article reveals the organizational and methodological features of the audit, taking into account the digital transformation of the economy and remote audit using information and communication technologies. It has been determined that the use of specialized licensed software tools, as the main operating tool for digital transformation, will help to increase the efficiency of the audit organization and the quality of the services provided by the audit firm. In a dynamically developing economy, special attention is paid to the efficiency of organizations in various fields of activity. Modern business conditions require the introduction of new digital technologies, as well as investments to create a competitive environment. The sphere of providing audit services is no exception. The purpose of the study is to identify the features of IT solutions in the course of audit procedures. To achieve this goal, such methods were used as analysis and synthesis, scientific knowledge, analogies. The study identifies the features of IT solutions that reduce the cost of auditing, subject to full compliance with the rules and regulations of auditing and proves the effectiveness of the use of IT-technologies, subject to improving the quality of audit services. The transformation of modern enterprises into a digital environment consists in carrying out transitional measures aimed at the complete digitization of processes in the economy, and specifically the use and modernization of innovative technologies in traditional economic sectors, the formation of innovative management systems. Digital transformation implies not only investments in blockchain, artificial intelligence, data analysis, etc., but also a complete transformation of products and services, enterprise development strategies, and its structure.

audit, digitalization, digital transformation, tools, informatization, information technology, audit procedures, IT solutions, innovations, electronic infrastructure, financial reporting

Sharapova N. V., Sharapova V. M., Zova V. A. Modern digital tools in the practice of innovative financial audit. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;3(64):173—177. DOI: 10.25683/VOLBI.2023.64.768.