Ключевые слова: аудит, функции аудита, служба внутреннего аудита, автоматизация, консуль-
тирование.
Summary. The relevance of the article is to present the experience of firms that use technology to
maximize their capabilities in the modern business environment. This means that the internal audit service
must be constantly updated in order to remain competent and benefit from its organization.Today,
internal auditors constantly monitor the growth of new technologies in corporations and organizations,
as well as in their personal lives.
The scientific and practical significance of the study is “Big Data”, cloud computing, mobile devices and
social networks – the latest trends in technologies that go beyond and change business values. Therefore,
innovative thinking is very important today.
Therefore, internal audit is constantly evolving. These processes can be adapted and opened to change
quickly as conditions change. This review will explore possible ways to adapt to the changing needs of
stakeholders.
