Application of information technologies in auditing: theoretical and practical approaches
Abstract
The relevance of this study is driven by the necessity and opportunity to enhance the quality and improve various characteristics of auditing in the context of digitalization. The primary focus of the research is on the integration of artificial intelligence (AI) and big data technologies, capable of automating complex processes and minimizing risks associated with human factors. The aim of the study is to develop a model for integrating information technologies into audit processes. Special attention is given to the use of Russian digital solutions, which are functionally comparable to their foreign counterparts. The methodological basis of the study includes an analysis of scientific literature and practices of leading global audit firms (PwC, KPMG, Deloitte, EY), as well as a comparative analysis of the use of digital technologies in auditing. The result is the development of mathematical models and algorithms that minimize errors in identifying anomalous transactions and enhance the accuracy of audit procedures. The conclusion highlights the prospects for integrating AI and big data into auditing. The article also identifies limitations and risks associated with modern technologies and offers recommendations to mitigate them for successful IT integration into the company’s operations.
About the Author
I. А. Naugolnova
Samara State University of Economics
Russian Federation
Russian Federation
Irina А. Naugolnova – Doctor of Economics, Associate Professor, Professor of the Department of Economics, Organization and Strategy of Enterprise Development
Samara
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Review
For citations:
Naugolnova I.А. Application of information technologies in auditing: theoretical and practical approaches. Vestnik of Samara State University of Economics. 2025;(2):96-106. (In Russ.)
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