Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

Abstract

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.

In-process inspection as part of the management system of a corporate organisation

“…В научно-практической литературе проблемы теории и практической организации внутреннего контроля деятельности экономических субъектов освещены в работах отечественных ученых В. Д. Андреева [1], И. Ф. Ветровой [2, 11], П. Г. Воронцова [3], А. В. Глущенко [4], Д. А. Ендовицкого [5], О. В. Ефимовой [6], Е. А. Касюк [7], Ж. А. Кеворковой [8], Т. В. Логиновой [9], Р. Р. Мавлютова [10], М. В. Мельник [11], Е. С. Морозовой [12], Н. С. Пласковой [13], И. В. Паниной, Т. Ю. Серебряковой [14], А. Д. Шеремета [15], Т. Ф. Шитовой [16] и многих других.…”