FEATURES OF DIGITALIZATION OF ACCOUNTING AND AUDITING IN RUSSIAN ORGANIZATIONS

UDC 657.1: 657.6
DOI: 10.36871/ek.up.p.r.2025.03.13.019

Authors

Stanislav V. Kurovsky,
Denis A. Mishin,
Higher School of Education LLC, Moscow, Russia
Sofya S. Gugkaeva,
Financial University under the Government of the Russian Federation, Vladikavkaz branch

Abstract

This article is devoted to the formation of a project for the digitalization of accounting and auditing for the Russian organization OOO Higher School of Education. The authors highlighted the advantages, challenges and prospects for the digitalization of accounting and auditing in the Russian business environment. The advantages include an increase in the level of accuracy of information data, acceleration of the pace of business processes, reduction of the total volume of costs, the availability of opportunities for modeling, forecasting, and comprehensive analysis. However, the implementation of the digitalization project for accounting and auditing is associated with a number of challenges, namely: the need for training and development of personnel, their mastering of digital skills, the existence of risks of information leakage, cyber threats, and the relatively high market value of integration into the business model of Russian organizations of digital technologies. The prospects of the used business model, internal audit and accounting systems are directly related to the future development of digitalization tools. Promising areas of digitalization of the internal audit and accounting system were identified: the introduction of a digital twin and blockchain technologies that help strengthen information security, ensure information transparency, wider use of machine learning algorithms and artificial intelligence for forecasting and complex analysis, and the development of remote technologies for internal audit and control. Based on this, the article proposes a project for the digitalization of internal audit and accounting systems for a Russian organization. The goal of the project is to digitalize routine operations carried out in the internal audit and accounting systems. Project areas: development of a methodology for studying the digital maturity of a Russian organization, development of an internal management system, organizational culture and staffing, integration and subsequent use of digitalization tools for internal audit and accounting systems. As part of the digitalization project for internal audit and accounting systems for a Russian organization, it was proposed to introduce a digital twin that helps automate a significant amount of manual accounting and control operations, minimize losses during the adoption of significant management decisions for the organization.

Keywords

audit and accounting system, digitalization of systems, digital twin, development of a digitalization project, complex analysis