Th e article reveals the methodological aspects and key issues of data audit, tracked directly by programs using information technologies, the soft ware of which allows you to automate the organizational activities of an economic entity for the development of various business processes. Th e article reveals the author’s position of the practice of applying the results of IT audit and its directions at each stage of the audit, taking into account the audit procedures carried out, modern information technologies that allow internal control to work more eff ectively, analyze the functioning of IT audit, changes in the organization and develop scientifi cally based tools that allow IT audit to be rebuilt in accordance with changes in the situation in the activities of economic entities.

The paper deals with the annual mandatory audit of closed joint stock companies, introduced in connection with the amendments made to the Civil Code. The introduction of mandatory audit for CJSCs determined the order of conducting the audit, the imposition of fines for failure to carry out statutory audit and the body that can administer the penalties.

The article is devoted to the substantiation and proof of the need to improve the methodology for documenting the facts of economic life as one of the fundamental initial elements of accounting. There is a discrepancy between the requirements of the legislation regarding the dating of the document and the practice of forming information about completed transactions, operations, etc.From the point of view of discounting, the Draft Federal Standard "Documents and Document Flow in Accounting"is considered. A special place in the article is given to the results of the study of the applied practice of electronic document management in organizations of the commercial and public sector of the economy.