INTERNAL AUDIT IN THE CONTEXT OF INDUSTRY 4.0
Journal: AUDITOR
Volume 8 № 2
, 2022
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Academy of National Economy and Public Administrarion under the President of the Russian Federation
(Department of Finance, Money Circulation and Credit, Professor)
Russian Federation
Russian Federation
2.
Financial University under the Government of the Russian Federation
(Audit and Corporate Reporting Department, Associate Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 10
to 13
Status:
Published
Received:
14.02.2022
Accepted:
14.03.2022
Published:
14.03.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
audit, digital economy, industry 4.0, solvency, audit concept in digital economy
Abstract (English):
The article discusses issues of improving audit activity in the conditions of economic activity in the transition from the economy of knowledge to the economy of mind. Special attention is paid to the concept of improving audit in the conditions of formation of the digital economy.
The article discusses issues of improving audit activity in the conditions of economic activity in the transition from the economy of knowledge to the economy of mind. Special attention is paid to the concept of improving audit in the conditions of formation of the digital economy.
Keywords:
audit, digital economy, industry 4.0, solvency, audit concept in digital economy
audit, digital economy, industry 4.0, solvency, audit concept in digital economy
1. Bodrunov S.D. Obschaya teoriya noonomiki. / Uchebnik / - M.: Kul'turnaya revolyuciya, 2019.
2. Bochkarev O., Bel'cov V., Asanova E. Upravlenie proizvodstvom v usloviyah neopredelennosti na osnove adaptivnyh cifrovyh modeley. Zh. «Nacional'naya oborona», № 10, oktyabr' 2021 g., s. 56-64.
3. Golovenchik G.G. Cifrovaya ekonomika: ucheb.-metod. kompleks / G. G. Golovenchik. - Minsk : BGU, 2020.
4. Sheer, Avgust-Vil'gel'm Industriya 4.0 : ot proryvnoy biznes-modeli k avtomatizacii biznes-processov / Avgust-Vil'gel'm Sheer; perevod s angliyskogo O. A. Vinichenko i D: V. Stefanovskogo; pod nauchnoy redakciey D. V. Stefanovskogo. - M.; Izdatel'skiy dom «Delo» RANHiGS, 2020.
