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Internal Audit of the Digital Accounting Environment
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INTERNAL AUDIT OF THE DIGITAL ACCOUNTING ENVIRONMENT
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Vardanyan S. 1
Shemet E. S. 2
Yagupova E. V. 3
Authors:
1.  Volgograd State Agricultural University (Department of the Accounting and Audit, Lecturer)

Russian Federation
2.  Volgograd State Agricultural University (Department of the Accounting and Audit, Associate Professor)

3.  Volgograd State Agricultural University (Department of the Accounting and Audit, Associate Professor)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2022-8-1-37-41
Pages:
from 37 to 41
Status:
Published
Received:
27.01.2022
Accepted:
04.02.2022
Published:
04.02.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
internal audit, internal control, computer processing of credentials, control environment, digital accounting environment
Abstract and keywords
Abstract (English):
This paper presents the content of a new object of internal audit - a digital accounting environment, discloses the issues about methods of organizing and conducting of internal audit. The elements of internal audit of the digital accounting environment are presented in detail.

Keywords:
internal audit, internal control, computer processing of credentials, control environment, digital accounting environment
References

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2. Belyaeva M.V. Organizacionno-ekonomicheskie algoritmy cifrovogo audita i cifrovogo kontrollinga v sisteme upravleniya krupnymi promyshlennymi predpriyatiyami / M.V. Belyaeva, Yu.V. Lyasnikova // Vestnik MIRBIS. - 2019. - № 1 (17). - S. 85-89.

3. Vardanyan S.A. Organizacionnoe obespechenie vnedreniya informacionnyh sistem vo vnutrenniy audit // Razvitie APK na osnove principov racional'nogo prirodopol'zovaniya i primeneniya konvergentnyh tehnologiy: Materialy mezhdunarodnogo nauchno-prakticheskogo foruma, posvyaschennogo 75-letiyu obrazovaniya Volgogradskogo gosudarstvennogo agrarnogo universiteta, 30 yanvarya - 01 fevralya 2019 g., g. Volgograd. Tom 4. - Volgograd: Volgogradskiy GAU, 2019. - S. 115-121.

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5. Kochinev, Yu.Yu. Razvitie audita v usloviyah cifrovoy ekonomiki // V sbornike: Razvitie finansovyh otnosheniy v period stanovleniya cifrovoy ekonomiki: Materialy II Mezhdunarodnoy nauchno-prakticheskoy konferencii / Pod nauchnoy redakciey A.Yu. Rumyancevoy. - 2019. - S. 274-278.

6. Lazarenko T.A. Zadachi vnutrennego audita v usloviyah cifrovoy ekonomiki // V sbornike: Problemy effektivnosti i bezopasnosti funkcionirovaniya slozhnyh tehnicheskih i informacionnyh sistem. sbornik statey Mezhdunarodnoy nauchno-prakticheskoy konferencii. - 2017. - S. 70-73.

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