РАЗВИТИЕ НА ОДИТА В КОНТЕКСТА НА „ИНДУСТРИЯ 4.0“
DEVELOPMENT OF THE AUDIT IN THE CONTEXT OF "INDUSTRY 4.0"

Summary/Abstract: The dynamic changes resulting from digitization and ongoing process optimization, pose many risks and challenges both in the management and the auditing of organisations. In companies, there are growing databases and a volume of information that requires real-time monitoring on the one hand, and a more complex audit score on the other. The aim of the paper is to present the stages in the development of the audit and the application of innovative techniques in the context of Industry 4.0. On this basis, the main risks and challenges facing organizations are identified, drawing on the main features of audit in the context of the Fourth Industrial Revolution.

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