Classification of global information internal audit support systems

Abstract

The creation and functioning of global information systems in economic management fully applies to such an area of economic activity as internal audit of business entities. However, the development of information systems is so rapid that a conventional IS audit is not enough to ensure effective functioning, therefore, the issue of computerization of internal audit is quite relevant and requires the development of an intelligent system to support the internal audit of business When analyzing research and publications, it was found that the disclosure of the main aspects of the use of computer technologies in conducting audit activities and automation of audit processes was best reflected by such scientists. Although the problem of the need for computerization of the audit undoubtedly meets the requirements of the time and has been studied by a certain circle of scientists, for a significant number of domestic business entities this problem still remains unresolved. An intelligent system can help with audit p rocesses and ensure the accuracy of the results of automation and the application of analytical tools. The development of an intelligent internal audit support system is an important and necessary task, as internal audit plays an important role in ensuring effective management and control of a business entity.