Articles
| Open Access | DEVELOPMENT OF INTERNAL AUDIT IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY
Zokirjonova Sarvinoz Shokirjon qizi , "Tashkent Institute of Irrigation and Agricultural Mechanization Engineers " National Research University 3rd stage "Accounting and auditing" directionAbstract
The digitization of the economy has led to significant changes in business operations, which has created an increasing need for robust internal audit processes. This article explores the evolution of internal audit in response to digitization, focusing on key areas such as data analytics, risk management and compliance. It discusses how internal audit functions have adapted their methodologies to address the challenges and opportunities presented by digital transformation. In addition, it explores the role of internal auditors in ensuring the integrity, security and efficiency of digital systems and processes. The article also highlights the importance of continuous learning and professional development for internal audit professionals to remain relevant in the digital age. Overall, it demonstrates the critical role of internal audit in protecting organizational assets and increasing value in a rapidly digitized economy.
Keywords
landscape, cyber security, anomalies, trends, IT systems.
References
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https://www.sciencedirect.com. “Current Trends in Internal Audit” Victor Munteanua, Dragos Laurentiu Zaharia, 5th World Conference on Educational Sciences 2013
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