PECULIARITIES OF DIGITAL AUDIT IN THE IT INDUSTRY: METHODOLOGICAL AND PRACTICAL ASPECTS

Анотація

This article examines the theoretical and practical aspects of Digital Audit in the IT industry, highlighting the transformation of auditing practices under digitalization. It demonstrates that enhancing audit efficiency through digitalization demands new approaches, tools, methods, and auditor upskilling. Multidimensional taxonomic models of Digital Audit and their specific implementation in IT companies are characterized. The Digital Audit toolkit is defined, considering IT industry functional characteristics, and its development prospects are substantiated through the integration of artificial intelligence and blockchain. Conclusions are drawn and strategic recommendations are proposed for IT industry auditors regarding Digital Audit implementation, considering Ukraine’s integration into the European economic space. The study’s relevance stems from digital audit’s role in optimizing business processes and ensuring investor confidence. AI integration is crucial for enhancing audit accuracy and timeliness, leading to Digital Audit, highly pertinent to the IT sector. The implementation of advanced technologies (AI, cloud computing, blockchain, automation) not only accelerates audit but also redefines auditor skill requirements, demanding technological fluency and critical thinking. This introduces risks like data governance and algorithmic bias. The research emphasizes balancing human expertise and technology for effective oversight. Digital Audit in the IT industry is a multidimensional process covering technical, operational, and ethical aspects. Its strategic importance for sustainable IT company development and maintaining digital economy trust is significant. During wartime, digital audit aids in protecting critical infrastructure, identifying vulnerabilities, increasing transparency in government and defense IT projects, and ensuring international standard compliance. It is a vital mechanism for overseeing post-war recovery. Challenges include personnel shortages, lack of unified methodologies, high costs, and cyber risks. Continuous training and investment in advanced technologies are necessary for enhanced effectiveness.

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