L. Grundel, N. I. Malis, I. Zhuravleva, N. P. Melnikova, O. Mandroshchenko
{"title":"Promising Information Technologies for Tax Purposes: International Trends in Software for Auditors","authors":"L. Grundel, N. I. Malis, I. Zhuravleva, N. P. Melnikova, O. Mandroshchenko","doi":"10.37624/IJERT/13.11.2020.3977-3986","DOIUrl":null,"url":null,"abstract":"The use of specialized software in the field of e-audit is a recognized fact in world practice. However, at the same time, the specifics of the tax system of each state make it impossible to simply borrow such software. The article describes the data analysis software used by fiscal authorities in conducting e-audits, as well as presents a comparative analysis of the specialized software used for eaudit. The results of the study have shown that the specialized professional IT audit software named ACL Audit Exchange is a tool that currently provides great opportunities and can significantly simplify the audit process, namely, provide a sufficient level of support.","PeriodicalId":14123,"journal":{"name":"International journal of engineering research and technology","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International journal of engineering research and technology","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37624/IJERT/13.11.2020.3977-3986","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
The use of specialized software in the field of e-audit is a recognized fact in world practice. However, at the same time, the specifics of the tax system of each state make it impossible to simply borrow such software. The article describes the data analysis software used by fiscal authorities in conducting e-audits, as well as presents a comparative analysis of the specialized software used for eaudit. The results of the study have shown that the specialized professional IT audit software named ACL Audit Exchange is a tool that currently provides great opportunities and can significantly simplify the audit process, namely, provide a sufficient level of support.
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