Opportunities and prospects for using digital technologies in auditing

V. Yakimova
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引用次数: 4

Abstract

The digital economy creates new opportunities for the development of all types of economic activity, and first of all it allows to improve the organizational, technical and methodological support of information services, which include audit services. Developing technologies based on artificial intelligence, descriptive and predicative analysis of big data can find an applied aspect in the digitalization of audit activities, which will help to accelerate the collection of information, the transition from manual procedures to computer-aided processing of information, planning algorithms and a deeper understanding of the activities of audited entities. With the development of the market of high (hi-tech) and end-to-end technologies, digitalization of information systems of economic entities, the problems of adapting auditory methodological and organizational-technological tools to current conditions become urgent. Thus, in auditing science there is a paradigm shift: the transition from traditional audit to intellectual (AI audit), the methodology of which is based on machine learning technology in the professional field and the use of professional cognition. The application of the ecosystem approach allows us to describe the features of the content and functional purpose of individual digital technologies for performing cognitive processes in audit activities. A cognitive ecosystem of audit activities is proposed, which is necessary for defining digital technologies, with the help of which specif- ic tasks and directions of audits and audit-related services can be implemented. The proposed ecosystem can be used as a supporting mechanism for creating a comprehensive AI-audit system in audit organizations and for developing AI-audit as a field of scientific knowledge.
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在审计中使用数字技术的机会和前景
数字经济为所有类型的经济活动的发展创造了新的机会,首先,它可以改善包括审计服务在内的信息服务的组织,技术和方法支持。开发基于人工智能、大数据描述性和预测性分析的技术可以在审计活动的数字化中找到一个应用方面,这将有助于加快信息收集、从人工程序到计算机辅助信息处理的过渡、规划算法以及对被审计单位活动的更深入理解。随着高技术和端到端技术市场的发展,经济实体信息系统的数字化,使听觉方法和组织技术工具适应当前形势的问题变得迫切。因此,在审计科学中存在一种范式转变:从传统审计向智能审计(AI审计)的过渡,其方法基于专业领域的机器学习技术和专业认知的使用。生态系统方法的应用使我们能够描述在审计活动中执行认知过程的单个数字技术的内容特征和功能目的。提出了审计活动的认知生态系统,这是定义数字技术所必需的,借助该生态系统,审计和审计相关服务的特定任务和方向可以实现。所提出的生态系统可以作为在审计组织中创建全面的人工智能审计系统的支持机制,并将人工智能审计发展为一个科学知识领域。
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来源期刊
CiteScore
1.30
自引率
20.00%
发文量
9
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