Auditing in the IT Environment: Discussion on Methodology
| Autor: | Sergiy Ivakhnenkov |
|---|---|
| Jazyk: | English<br />Ukrainian |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Наукові записки НаУКМА: Економічні науки, Vol 6, Pp 59-65 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2519-4739 2519-4747 |
| DOI: | 10.18523/2519-4739.2021.6.1.59-65 |
| Popis: | The problem of forming an integrated approach to the methodology of economic control (including audit and internal control) is considered in the article. Auditing in the IT environment and with the use of ІТ combines the features of social, natural, and exact sciences, and deals with research objects, which are conceptual systems, natural systems, and abstract systems. The structure of the method of economic control and audit is proposed. The audit method has a twodimensional (static and dynamic) and two-tier structure. At the general theoretical level, it includes 1) basic, general scientific theoretical techniques and approaches; 2) general research procedures inherent in auditing as an interdisciplinary field that combines research methodologies from natural, social, and exact sciences. At the applied (technological) level, the elements of the auditing method are control procedures and control technologies based on general scientific methods, approaches, and research procedures. The scientific procedure of audit and internal control is investigated and the methods based on the toolkit of exact sciences in conditions of ІТ application were proposed. The research method is arranged according to the selected objects. The techniques are grouped into three categories: a) techniques for collecting facts about physical characteristics; b) methods of thinking to gain understanding; c) modelling and programming. The identified facts are assessed and compared with the norm and an auditing result is formed, as well as in the direct implementation of corrective action. |
| Databáze: | Directory of Open Access Journals |
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