Simferopol', Russian Federation
Th e article presents an analysis of foreign publications on innovations in the audit. Th e use of cognitive technologies in auditing practice is substantiated. Its own defi nition of cognitive audit, its subject and areas of research is developed. Th e appearance of a new paradigm in the audit is justifi ed.
audit, cognitive technologies, innovations, cognitive audit, paradigm.
Недавнее исследование Forbes Insights показало, что 58% аудиторов и компаний считают, что технология будет иметь самое большое влияние на аудит в течение следующих трех-пяти лет.
1. Audit Innovation [Elektronnyy resurs]. — Rezhim dostupa: https://home.kpmg.com/us/en/ home/services/audit/audit-innovation.html
2. Harnessing the power of cognitive technology to transform the audit. KPMG, 2016 // [Elektronnyy resurs] — Rezhim dostupa: https://assets.kpmg.com/.../be/.../us-audit-cognitivereport.
3. Forbes Insights report: “Audit 2020 — a focus on change” https://assets.kpmg.com/content/dam/ kpmg/pdf/2015/08/us-audit-2020-report.pdf
4. Marc T. Macaulay. How Cognitive Tech Is Revolutionizing the Audit // [Elektronnyy resurs] — Rezhim dostupa: https://www.financialexecutives.org/Topics/Strategy/ How-Cognitive-Tech-Is- Revolutionizing-the-Audit.aspx
5. Tom Davenport. Innovation in audit takes the analytics, AI route // [Elektronnyy resurs] — Rezhim dostupa: https://dupress.deloitte.com/dup-us-en/focus/cognitive-technologies/audit-analytisartificial- intelligence.html
6. Kognitivnaya biznes-analitika: Uchebnik / Pod nauch. red. d-ra tehn. nauk, prof. N.B. Abdikeeva. — M.: INFRA-M, 2014. — 511 s. + CD-R.
7. Kun T.S. Struktura nauchnyh revolyuciy. – M. : AST, 2009. – 310 s.
8. Merkulov I.P. Kognitivnaya nauka // Novaya filosofskaya enciklopediya v chetyreh tomah. T.2. M., 2001. — S. 264.
9. Pavlov I. Povedencheskaya teoriya — pozitivnyy podhod k issledovaniyu ekonomicheskoy deyatel'nosti // [Elektronnyy resurs] — Rezhim dostupa: http://institutiones.com/theories/632-povedencheskaya-teoriya.html
10. Pozharickaya I.M. Novaya paradigma audita // Nauka i mir. — 2013. — № 3 (3). — S. 137–141.
11. Pozharickaya I.M., Kamysovskaya S.V. Model' kompetentnostnogo podhoda v audite // Sovremennye problemy metodologii i organizacii buhgalterskogo ucheta, ekonomicheskogo analiza i audita v usloviyah perehoda na MSFO i MSA/ V Mezhdunarodnoy nauchno-prakticheskoy konferencii studentov, molodyh uchenyh i prepodavateley// Sbornik nauchnyh statey. — Stavropol' : SKFU, 2013. — s. 429–433.
12. Pozharickaya I.M. Harakteristika kognitivnogo audita / Materialy IX mezinarodni vedecko — praktika konference «Nastoleni moderni vedy — 2013». — Dil 3. Economicke vedy. Praha. Publishing House “Education and Science” s.r.o, 2013. — S. 24–26.
13. Chernikova I.V. Kognitivnye nauki i kognitivnye tehnologii v zerkale filosofskoy refleksii // Epistemologiya i filosofiya nauki. — 2011. — t. XXVII. — № 1. — S. 101–116.
