The article deals with the main issues in classification of information technology (IT) in auditing and computer-assisted audit techniques (CAATs) adoption by the auditors during audit process organization. Among these issues, authors underline CAATs adoption, which varied by firm size. There is a strict connection between auditor's firm size and degree of technologies advances. The most used types of CAATs and IT were generalized, they are: audit software, Electronic Spreadsheets, Electronic Working Papers. Besides these technologies, auditors can often use a program language to gain access to data and manipulate this data. Utility software and specialized audit software (Statistical Software, Test Data, Database SQL Search, Parallel Simulation Software, Embedded Audit Modules) is highly used to perform specific auditor task or facilitate solving a set of audit function performing. To increase audit technology acceptance among audit companies, the technological, organizational and environmental aspects that influence the adoption need to be improved.

It was determined that the impact of corporate social and environmental responsibility (CSER) on the formation of the company’s distribution policy has more integrated mechanism than previously assumed. The article emphasizes the fact that all intermediaries (major, regional, local distributors) must comply with the principles and provisions of СSER of manufacturer as the brand owner at the stage of providing consumer with the products. CSER mechanism of the trading company is suggested to form a sales management strategy for a trading company, that is developed on the basis of CSER of manufacturer and aimed at improving economic results and improving social, environmental and economic state of the territory. The conceptual foundations of the mechanism of cooperation with the local distributor are proposed and the expediency of its attraction, which is based on the analysis of the BCG matrix, is justified using Sumy affiliated branch of LLC Bayadera Logistic as case study.