title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÐ¸ÑÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving methods and procedures of state audit based on modern digital information and communication technologies
Creators: name: Ð§Ð¶Ð°Ð½ Ð¡ÑÐ½Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÐÐÐ¢
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ°
Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
Ð¿ÑÐ¾ÑÐµÐ´ÑÑÐ° Ð°ÑÐ´Ð¸ÑÐ°
ICT
government audit
audit effectiveness
audit methodology
audit procedure

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description: The aim of the study expanding the use of ICT in government auditing and improving its methods and processes. The study was carried out on the basis of the study was conducted on the basis of the effectiveness of government audit and the use of ICT in China and Russia. Research subject: improving government audit methodologies and procedures using modern digital information and communication technologies. Research methods: Research work mainly uses synthesis, analysis and theoretical scientific methods, and statistical analysis methods are used for verification. The main results of the study: âThe characteristics of the information environment and information generation in the process of government audit are summarized; â confirmed the influence of ICT on the competence of government audit specialists; â the degree of influence of IT factors on the effectiveness of government audit has been studied; â methods for expanding the use of ICT in government audit have been developed; â methods and recommendations for improving methods and procedures of state audit in Russia are presented. Application field: Areas of government audit in Russia and China. The scientific novelty of the study is in justifying the possibility of adaptation and application in the Russian government audit system of models that take into account the influence and use of ICTs developed and tested in the Chinese government audit system, that is, the use of Chinese experience to improve government audit in Russia.. Information technologies for searching literature in electronic catalogs of educational institutions and on the Internet using browsers and search engines were used while working on the graduate qualification work. Conclusions. The tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The prospects and directions of research on the use of information and communication computing to improve government audit methods and processes are confirmed.