Subject This article deals with the issues of optimization of the accounting examination process and improvement of its quality by means of information on the activities of economic entities, contained in specialized IT systems. Objectives The article aims to investigate the structure, content, ways of gaining and analyzing the information contained in IT programs of the audited organization. Methods For the study, I used the methods of induction, deduction, analysis, synthesis, and classification. Results The article describes the sources of additional economic information from automated accounting and analytical, and control systems, which can be used for complex accounting and computer examination. It shows the importance of the use of information in the IT systems of the business entity during the expert accounting research of fraudulent actions of economic focus. As well, the article reveals key features of economic fraud and ways to conceal fraudulent activities that can be traced in the accounting and analytical space of the audited organization. Relevance The results of the study can be used in the theory and practice of accounting expertise of economic entities of different ownership forms.
Keywords: accounting expertise, IT system, automation, accounting
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