Prospects for remote audit

Abstract

Importance: one of the effective ways to conduct audits in the context of automated business processes and the use of artificial intelligence in the work of companies is the use of remote auditing. Purpose: development of tools for transition to remote forms of interaction between audit companies and companies in order to significantly improve the processes of control and detection of violations. Research design: in order to achieve the goal, the elements of the methodology of effective application of remote technologies in the process of audits are investigated. The findings contribute to improving the quality of audit companies’ services, reducing the risk of operational losses and increasing confidence in the results of audit opinions among stakeholders. Results: the paper considers different ways of audit implementation. The paper offers a new perspective on the organization of audit through a remote approach, substantiating its advantage in terms of reducing time and material costs, as well as increasing the reliability of decisions. The possibilities of automated tools used in the remote audit are studied and recommendations for the integration of these tools into the daily practice of Russian companies are offered.