Methodological tools for conducting an audit in the context of automation and digitalization
https://doi.org/10.24182/2073-6258-2022-21-1-78-82
Abstract
The digitalization of the economy and all economic entities is now extremely global; at the moment it is the most significant force changing the world economy. For this reason, most modern companies use various information technologies, and even entire digital business models. Audit firms have to adapt to this process by changing audit methods. The purpose of the article is to identify changes in existing audit methods that have occurred due to the global digitalization and automation of the activities of most companies.
About the Authors
M. N. Smagina
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
S. V. Malkova
Tambov State Technical University
Russian Federation
Russian Federation
Master’s degree student
Tambov
V. M. Sidelnikova
Tambov State Technical University
Russian Federation
Russian Federation
Master’s degree student
Tambov
References
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Review
For citations:
Smagina M.N., Malkova S.V., Sidelnikova V.M. Methodological tools for conducting an audit in the context of automation and digitalization. Scientific notes of the Russian academy of entrepreneurship. 2022;21(1):78-82. (In Russ.) https://doi.org/10.24182/2073-6258-2022-21-1-78-82
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