DIGITALIZATION OF INFORMATION PROCESSES OF AUDITING
Abstract and keywords
Abstract (English):
Th e article reveals the possibilities of transition of audit organizations to digital technologies, identifi es areas of application of big data analysis and artifi cial intelligence technology for processing and analyzing audited information, collecting, evaluating audit evidence and solving other intellectual problems. Th e article identifi es information processes in relation to auditing, gives their classifi cation based on the types of tasks to be solved, identifi es types of information when using digital technologies, and proposes a scheme of the intellectual system of audit activity.

Keywords:
digital economy, digital technology, audit activity, artifi cial intelligence, Big Data, information processes
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