THE IMPACT OF IMPLEMENTING DIGITAL TECHNOLOGIES IN ACCOUNTING AND AUDITING ON INTERNAL CONTROL AND AUDIT QUALITY
Keywords:
accounting, audit, digital technologies, internal control, financial reporting, audit risk, automation, electronic document management.Abstract
This article analyzes the impact of implementing digital technologies in accounting and auditing processes on internal control, financial reporting quality and audit efficiency. The study examines the practical importance of electronic document management, automated accounting software, data analytics, digital financial reporting and a risk-based audit approach. Along with the advantages of digitalization, the article also considers the main risks related to information security, software configuration, staff competence and weaknesses in internal control mechanisms. The findings show that the effective use of digital technologies in accounting and auditing reduces document processing time, decreases accounting errors, accelerates the collection of audit evidence and improves the reliability of financial information.
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