Continuous audit as the main vector of transformation of control and financial activities in the conditions of digitalization

Abstract

The article is devoted to the study of the directions of transformation of auditing methods in the conditions of digitalization. The authors assess the impact on the control and financial activities of such modern features of information systems as Big Data and automation of business processes. The concept of "continuous audit" is analyzed and its main characteristics are identified. On the example of MTS PJSC, the assessment of changes in the methods of external and internal audit in the conditions of digitalization is carried out, and the main trends of their development are identified. Analyzing the level of complexity of the current socio-economic situation, the authors assess the prospects for the development of continuous audit in Russia.