AUDIT IN THE CONDITIONS OF DIGITAL ECONOMY
The article is devoted to the development of audit while applying smart technologies of economy in the digital economy of Russia. The aim of the work is to determine the development of digital audit, which allows timely identification of errors in the process of recording the activities of subjects. It is proposed to introduce the definition of “digital audit”. The paper considers the features of conducting and developing digital audit. The author determines the significance of the normative work when regulating digital audit and the need to use a single system of information technologies to increase the efficiency of audits. The main requirements, indicators of digital audit and methods for improving it to assess the activities of entities in accordance with the development program are highlighted. The rationale for the introduction of digital economy in the public and private sectors, in particular the improvement of internal and external auditing, is substantiated. It is necessary to create a digital infrastructure for supporting analytical activities, improving feedback procedures, implementing analytics systems and supporting decision-making based on digital data. It is emphasized that the focus of the control system is the place of audit in the considered connection “goal - means - result”. An important aspect of audit is the risk-oriented result aimed at interacting and improving the information exchange of control and accounting bodies of subjects and state (municipal) authorities with the Accounts Chamber of the Russian Federation, at creating a unified anti-corruption system, at increasing mechanisms for preventing crime. The well-developed methodology base allows timely identification and analysis of problems, formation of a rational plan for checking (performing work) and efficiently allocating resources, identifying performers random errors or cases of fraud, and identifying violations during internal procedures. The main indicators of digital audit are analyzed based on the results of the implementation of the strategic development program for 2018-2019.