Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

ZHanna Kyevorkova

doi:doi:10.12737/1998-0701-2021-25-29

UDC 81

Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

Published в Auditor · Volume 7, Issue 1, 2021 · Pages 25–29 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2021-25-29

Received: 01.02.2021 Accepted: 08.02.2021 Published: 08.02.2021

Authors

ZHanna Kyevorkova ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

ABSTRACT

Th e article reveals the methodological aspects and key issues of data audit, tracked directly by programs using information technologies, the soft ware of which allows you to automate the organizational activities of an economic entity for the development of various business processes. Th e article reveals the author’s position of the practice of applying the results of IT audit and its directions at each stage of the audit, taking into account the audit procedures carried out, modern information technologies that allow internal control to work more eff ectively, analyze the functioning of IT audit, changes in the organization and develop scientifi cally based tools that allow IT audit to be rebuilt in accordance with changes in the situation in the activities of economic entities.

KEYWORDS

strategic audit of information technologies approach to it audit ITSM concept

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Type:

Article

Pages:

from 25 to 29

Status:

Published

Subject area:

UDC 81

Language:

Russian

Keywords:

strategic audit of information technologies, approach to it audit, ITSM concept

References

1. Doguchaeva S.M. Kachestvennoe issledovanie nelineynyh zadach parabolicheskogo tipa v oblasti primeneniya novyh informacionnyh tehnologiy // Informatizaciya i svyaz'. - 2013. - № 1. - S. 34-36. EDN: https://elibrary.ru/QBKKBL

2. Kashirskaya L.V., Sitnov A.A. Osobennosti ispol'zovaniya sovremennyh informacionnyh tehnologiy // Auditor. - 2018. - T. 4. - № 4. - S. 10-19. DOI: https://doi.org/10.12737/article_5addb374aea578.14339092; EDN: https://elibrary.ru/ORMNTY

3. Kevorkova Zh.A. Ekspertnye issledovaniya ekonomicheskoy deyatel'nosti v usloviyah primeneniya sovremennyh informacionnyh tehnologiy // Ekonomika i upravlenie: problemy, resheniya. - 2019. - T. 8. - № 3. - S. 67-72. EDN: https://elibrary.ru/KJOBNJ

4. Kevorkova Zh.A., Sapozhnikova N.G. Konceptual'nye polozheniya komplaens kak formy vnutrennego kontrolya v ekonomicheskih sub'ektah // Uchet. Analiz. Audit. - 2020. - № 2. - S. 6-16. DOI: https://doi.org/10.26794/2408-9303-2020-7-2-6-16; EDN: https://elibrary.ru/CABMYX

5. Selezneva I.P., Sitnov A.A. Audit v usloviyah cifrovizacii ekonomiki Rossii: riski, vozmozhnosti i ogranicheniya // Problemy ekonomiki i yuridicheskoy praktiki. - 2020. - T. 16. - № 4. - S. 98-103. EDN: https://elibrary.ru/QJYXVZ

6. Sitnov A.A. Organizaciya audita informacionnoy bezopasnosti //Uchet. Analiz. Audit. - 2016. - № 6. - S. 102-110. EDN: https://elibrary.ru/XCSLUF

7. Sitnov A.A., Bareeva B.R. IT-audit kak proverka sootvetstviya informacionnoy sistemy biznes zadacham kompanii // Problemy ekonomiki i yuridicheskoy praktiki. - 2020. - T. 16. - № 2. - S. 98-101. EDN: https://elibrary.ru/DWJPIK

8. Sitnov A.A., Urincov A.I. Audit informacionnyh sistem. Monografiya dlya magistrov. - Moskva, 2014.

9. Global Technology Audit Guide. - URL: GTAG 12 - Auditing IT Projects.pdf (theiia.org) (data obrascheniya: 23.12.2020).

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