Automation spectrum" technology as a factor of internal audit modification (third line of defense)
The article raises the problem of the modification of internal audit under the impact of innovative technologies: artificial intelligence (artificial intelligence), robotic process automation (robotic process automation), data analysis (data analytics), the unity which constitutes the concept of a "spectrum of automation". The relevance of this study due to the unprecedented rate of development of digital technologies and their rapid integration into the company's internal control in organizations today. The main benefits and risks, which are determined by the implementation of the technology of intelligent automation in the audit procedures are highlighted. We analyzed the trends of increasing role of internal audit in the organization in terms of automation of business processes. The authors implement specific adaptation measures and preparation of internal audit for technology integration "spectrum of automation". The concept of "continuous auditing" is considered as the result of intelligent automation in future terms.