Electronic audit: implementation practice in Ukraine

Анотація

Introduction. Digital technologies play an important role in many areas of human life and have influenced the activities of almost all public institutions, tax authorities are not exception. It should be noted that foreign experience has defined and recorded in regulations the content of e-audit, introduced electronic document management, prepared and adopted a file format for e-audit tasks in the tax sphere, as well as methods for its implementation. Such circumstances give grounds to point out the importance of studying the problem of the current situation and legislative regulation of electronic audit in our country, which has scientific and applied significance and requires an urgent solution. The purpose of the paper is to analyze the process of implementation of e-audit in Ukraine. Results. The paper explores the issue of e-audit, namely the use of computers and computer software to obtain useful information data from the computer systems of the institution. The stages of implementation of electronic audit on the basis of the tax audit file are considered. The main possibilities of e-audit are indicated, as well as their effective introduction of e-audit, which requires appropriate measures to be taken both at the state level and at the level of enterprises, institutions and organizations. The specific features of computer auditing, which are currently carried out during digitalization, have been studied. In addition, needs to start the institute of e-audit for our country are suggested. Conclusions. Thus, the rise of the national system of audit and control of taxpayers is in line with current international trends: at the national level projects are being adopted to introduce electronic audit, research is being conducted on this topic, and relevant developments are publishing. Therefore, it can be argued that the introduction of e-auditing has all the resources to be a means of both easing the constraints caused by the Covid-19 pandemic to conduct tax audits and reducing the resources spent on them and increasing the level of productivity in combating fraud and tax evasion.

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