The impact of digitalization on the internal audit process
https://doi.org/110.53315/2949-1177-2025-4-1-49-58
Abstract
The article discusses the impact of digitalization on the internal audit process. New technologies being mastered by auditors such as cloud computing, artificial intelligence and blockchain technology are analyzed. New opportunities and obstacles facing auditors in the era of digitalization are identified. Recommendations for the development of internal audit in the digitalization environment are presented.
About the Authors
O. N. Afanasyeva
Russian Foreign Trade Academy Ministry of Economic Development of the Russian Federation
Russian Federation
Russian Federation
Doctor of Economics, Professor
Moscow
N. V. Mukhina
Russian Foreign Trade Academy Ministry of Economic Development of the Russian Federation
Russian Federation
Russian Federation
Bachelor`s student
Moscow
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Review
For citations:
Afanasyeva O.N., Mukhina N.V. The impact of digitalization on the internal audit process. Economic policy and financial resources. 2025;4(1):49-58. (In Russ.) https://doi.org/110.53315/2949-1177-2025-4-1-49-58
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