Russian Federation
This paper presents the content of a new object of internal audit - a digital accounting environment, discloses the issues about methods of organizing and conducting of internal audit. The elements of internal audit of the digital accounting environment are presented in detail.
internal audit, internal control, computer processing of credentials, control environment, digital accounting environment
1. Azarskaya M.A. Razvitie metodicheskogo obespecheniya audita v usloviyah cifrovoy ekonomiki // V sbornike: Cifrovaya ekonomika i sovremennoe obschestvo. Sbornik materialov I Mezhdunarodnoy nauchno-prakticheskoy konferencii. - 2018. - S. 39-43.
2. Belyaeva M.V. Organizacionno-ekonomicheskie algoritmy cifrovogo audita i cifrovogo kontrollinga v sisteme upravleniya krupnymi promyshlennymi predpriyatiyami / M.V. Belyaeva, Yu.V. Lyasnikova // Vestnik MIRBIS. - 2019. - № 1 (17). - S. 85-89.
3. Vardanyan S.A. Organizacionnoe obespechenie vnedreniya informacionnyh sistem vo vnutrenniy audit // Razvitie APK na osnove principov racional'nogo prirodopol'zovaniya i primeneniya konvergentnyh tehnologiy: Materialy mezhdunarodnogo nauchno-prakticheskogo foruma, posvyaschennogo 75-letiyu obrazovaniya Volgogradskogo gosudarstvennogo agrarnogo universiteta, 30 yanvarya - 01 fevralya 2019 g., g. Volgograd. Tom 4. - Volgograd: Volgogradskiy GAU, 2019. - S. 115-121.
4. Zalevskaya M.A. Cifrovaya transformaciya vnutrennego audita / M.A. Zalevskaya, O.N. Galyuta // Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. - 2018. - № 11 (117). - S. 39.
5. Kochinev, Yu.Yu. Razvitie audita v usloviyah cifrovoy ekonomiki // V sbornike: Razvitie finansovyh otnosheniy v period stanovleniya cifrovoy ekonomiki: Materialy II Mezhdunarodnoy nauchno-prakticheskoy konferencii / Pod nauchnoy redakciey A.Yu. Rumyancevoy. - 2019. - S. 274-278.
6. Lazarenko T.A. Zadachi vnutrennego audita v usloviyah cifrovoy ekonomiki // V sbornike: Problemy effektivnosti i bezopasnosti funkcionirovaniya slozhnyh tehnicheskih i informacionnyh sistem. sbornik statey Mezhdunarodnoy nauchno-prakticheskoy konferencii. - 2017. - S. 70-73.
7. Mkrtchyan D.E. Vnutrenniy audit v cifrovuyu epohu // V sbornike: Uchetno-analiticheskoe i kontrol'noe obespechenie transparentnosti deyatel'nosti ekonomicheskih sub'ektov. materialy nauchno-issledovatel'skoy raboty prepodavateley i studentov Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federacii. Moskva. - 2019. - S. 75-78.
8. Tokareva, E.V. Balashova N.N. Lizing biologicheskih aktivov (biolizing): klassifikacionnye priznaki i uchetno-analiticheskoe obespechenie / E.V. Tokareva, N.N. Balashova // Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa. Nauka i vysshee professional'noe obrazovanie. - 2017. - № 2(46). - S. 289-296.
9. Yagupova E.V. Chernovanova N.V. Formirovanie sistemy uchetno-analiticheskogo dokumentirovaniya v ovcevodcheskih hozyaystvah // Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa. Nauka i vysshee professional'noe obrazovanie. - 2017. - № 2(46). - S. 297-303.
