Дигитализация в бизнеса и контрола
Digitalization in business and control

Summary/Abstract: The rapid development of the economy, business, market and competition globally, despite economic crises, requires an increasing investment in digitization and digitization of constituent processes and business as a whole. Despite the 2018 McKinsey consulting company Digital Challengers report, which explores the digitalization potential of Central and Eastern Europe shows that the region has yet to catch up in most areas of digitization, despite the growth of recent years. The business researches and implements digital innovations to increase the efficiency of business operations, increase profits, open new markets, increase productivity and develop business models. All of this has to do with controlling and auditing the business. The relentless transformational impact of IT redefines the IT audit function itself, forcing auditors to rethink established practices, processes and calibrate their functions in the digital age. Technological advances are inherent in digitalization and will undoubtedly change internal auditing in digital jobs. And this applies not only to internal audit, but also to the Court of Auditors’ audit, tax control, etc.

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