UDC 657.631
Authors
Alexandrova Yu. N.,
student of the Higher School of State Audit Lomonosov Moscow State University, Moscow, Russia
Abstract
The article highlights the theoretical issues of the emergence, use, development and prospects of digital technologies in the audit process in both the commercial and public sectors. In this aspect, the issues related to the need to introduce digital technologies into auditing activities, with the positive consequences of using big data, artificial intelligence and machine learning, are considered. The article also describes the key risks of using digital technologies in auditing. In matters of audit in the public sector, the main intentions and already existing achievements in the digitalization of state audit by the supreme audit institutions are additionally considered on the example of the activities of the International Organization of Supreme Audit Institutions (INTOSAI) and the Accounts Chamber of the Russian Federation.
Keywords
audit of private sector, state audit, digital technologies, artifi-cial intelligence, risk.
