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Result: PROBLEMS OF AUDIT PRACTICE IN THE CONDITIONS OF AUTOMATED DATA PROCESSING

Title:
PROBLEMS OF AUDIT PRACTICE IN THE CONDITIONS OF AUTOMATED DATA PROCESSING
Source:
Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki. :48-51
Publisher Information:
Zaporizhzhia National University, 2024.
Publication Year:
2024
Document Type:
Academic journal Article
ISSN:
2707-8426
2414-0287
DOI:
10.26661/2414-0287-2023-4-60-07
Accession Number:
edsair.doi...........82a0dddf8d4170faaaab9b50c6a2c43f
Database:
OpenAIRE

Further Information

The article examines the organization of the audit process and formulates a number of requirements for software for auditing. The main reasons that prevent the introduction of computer technologies in the audit process have been studied. A study of the Ukrainian computer technology market was conducted. The advantages and disadvantages of applied computer programs for auditing in the practice of domestic audit firms are summarized. It has been established that the effectiveness of audits increases significantly with the use of specialized software products by auditors. Peculiarities of information technology “1C: Audit-Control (+) for Ukraine” were studied. Mechanisms for ensuring automatic work in the program and methods that increase the quality and transparency of the audit firm’s work using the “1C: Audit-Control (+) for Ukraine” system are considered. It has been proven that the main areas of effective audit automation are the selection of optimal software.