Elaboration of recommendations on the development of the state internal audit system when applying the digital technologies

Authors

DOI:

https://doi.org/10.15587/1729-4061.2022.252424

Keywords:

state internal audit, digital technologies, digitization, financial audit, audit development

Abstract

Recommendations for the development of a state internal audit system in conditions of using digital technologies have been elaborated. It was established that the procedures of conducting state internal audits change under influence of digitization. Conformity of the stages of audit digitization and the applied digital technologies was established. Foreign experience in the digitization of the state internal audit was analyzed. It was also established that the active application of artificial intelligence technologies may be one of the probable scenarios of the development of the state internal audit system in foreign countries in the near future. Types of digital technologies were systematized depending on the field of state internal audit. It was found that the maximum effect from the use of digital technologies in the field of audit will take place in the case of their synergistic combination. Coordinated interaction between constituent elements of the state internal audit has been established. This has made it possible to present the process of development of the state internal audit system in conditions of digitization and determine its main objective: ensure greater transparency and efficiency of accounting for tangible assets by means of new digital technologies. Taking into account the above, a mechanism of development of the system of state internal audit in conditions of use of digital technologies was offered. It is based on corresponding directions and measures. It was established that to assess the efficiency of development of the state internal audit system in conditions of application of digital technologies, it is advisable to use the indicators reflecting overall results of measures taken in state financial control. The application of the proposed mechanism will make it possible to establish the effect of digital technologies on the development of the state internal audit.

Author Biographies

Volodymyr Korol, Taras Shevchenko National University of Kyiv

Postgraduate Student

Department of Regional Policy

Educational and Scientific Institute of Public Administration and Civil Service

Olga Dmytryk, Yaroslav Mudryi National Law University; National Academy of Legal Sciences of Ukraine

Doctor of Law, Professor, Head of Department

Department of Financial Law

Head of Department

Department of General Problems of Formation and Implementation of Innovation Policy

Scientific and Research Institute of Providing Legal Framework for the Innovative Development

Oleksandr Karpenko, Kyiv National Economic University named after Vadym Hetman

Doctor of Science in Public Administration, Аssociate Рrofessor, Head of Department

Department of National Economy and Public Administration

Valeriia Riadinska, State Research Institute of the Ministry of Internal Affairs of Ukraine

Doctor of Law, Professor, Head of Laboratory

Research Laboratory of Problems of Legal and Organizational Support of the Ministry Activities

Oleksandr Basiuk, V. N. Karazin Kharkiv National University

Postgraduate Student

Department of Economic Policy and Management

Educational and Scientific Institute «Institute of Public Administration»

Dmytro Kobylnik, Yaroslav Mudryi National Law University

Doctor of Law, Associate Professor

Department of Financial Law

Volodymyr Moroz, Taras Shevchenko National University of Kyiv

Associate Professor

Department of Regional Policy

Educational and Scientific Institute of Public Administration and Civil Service

Olha Safronova, Taras Shevchenko National University of Kyiv

Associate Professor

Department of Regional Policy

Educational and Scientific Institute of Public Administration and Civil Service

Eugene Alisov, Yaroslav Mudryi National Law University

Doctor of Law, Professor, Director of Institute

Department of Financial Law

Investigation and Criminalistics Institute

Tetyana Mishchenko, State Tax University

PhD, Associate Professor

Department of Audit, Public Financial Control and Analysis

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Published

2022-02-28

How to Cite

Korol, V., Dmytryk, O., Karpenko, O., Riadinska, V., Basiuk, O., Kobylnik, D., Moroz, V., Safronova, O., Alisov, E., & Mishchenko, T. (2022). Elaboration of recommendations on the development of the state internal audit system when applying the digital technologies. Eastern-European Journal of Enterprise Technologies, 1(13(115), 39–48. https://doi.org/10.15587/1729-4061.2022.252424

Issue

Vol. 1 No. 13(115) (2022): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

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Copyright (c) 2022 Volodymyr Korol, Olga Dmytryk, Oleksandr Karpenko, Valeriia Riadinska, Oleksandr Basiuk, Dmytro Kobylnik, Volodymyr Moroz, Olha Safronova, Eugene Alisov, Tetyana Mishchenko

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