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International Accounting
 

Transformation of information and analytical audit support during the digitalization of economic and accounting systems

Vol. 25, Iss. 7, JULY 2022

Received: 16 May 2022

Received in revised form: 26 May 2022

Accepted: 10 June 2022

Available online: 14 July 2022

Subject Heading: AUDIT ACTIVITY

JEL Classification: M42

Pages: 780–805

https://doi.org/10.24891/ia.25.7.780

Margarita F. SAFONOVA Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation
safsf@yandex.ru

https://orcid.org/0000-0002-5825-4316

Tat'yana I. KISILEVICH OOO InterAuditInvest, Sochi, Russian Federation
audit@iai-audit.ru

https://orcid.org/0000-0002-9613-5991

Subject. This article discusses the issues of transformation of information and analytical audit support during the digitalization of economic and accounting systems.
Objectives. Based on the content analysis of scientific literature and regulatory and legal sources, the article aims to form the main areas of transformation of information and analytical audit support during the digitalization of economic and accounting systems.
Methods. For the study, we used induction and deduction, analysis and synthesis, and the computational, graphic, case study, and accounting and analytical methods.
Results. The article finds that there are available information technologies on the market today that can help optimize a number of audit procedures and synthesize the cognitive audit ecosystem that has predictive analytics. This makes it possible to improve the quality of services provided through a continuous audit.
Conclusions and Relevance. Information and communication technologies together with predictive analytics make it possible, using previously accumulated data, to transform methodological approaches to auditing and introduce consulting services with a greater scale of outreach. The results of the study can be used in the theory and practice of auditing, as well as for further scientific developments and practical application.

Keywords: information technology, audit, control procedure, risk

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