Дигитална трансформация и одит
Digital Transformation and Audit

Author(s): Daniela Vatkova-Milusheva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: audit; digital transformation; artificial intelligence
Summary/Abstract: The subject of this paper are the opportunities for digital transformation in the field of independent financial audit. Without claiming to be exhaustive, the aim is to outline and assess various aspects of the impact of new technologies on the audit process. The specific tasks are related to: clarification of basic concepts concerning digital transformation; study of technological solutions based on AI (Artificial Intelligence) and analysis of their applicability in the different phases of the audit process; outlining the challenges and possible problems for the independent financial audit. Technologies such as Big Data Analysis, Internet of Things (IoT), Artificial Intelligence (AI), Machine Learning (ML) are not only taking place at every stage of the audit engagement, but are increasingly becoming a prerequisite for efficiency and effectiveness. Based on the analysis of the possible applications of AI (artificial intelligence) in the different stages of the audit, the paper outlines the necessary changes in the parameters and technology of the audit.

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