Problems of development of data analysis tools in IT-audit

Kozlov Maksim Vladislavovich

Data analytics, also called data analytics, has been around in various forms for a long time, but companies are finding increasingly sophisticated and advanced ways to use data analytics to improve their operations. Data analysis enables companies to identify new opportunities, deliver cost savings, and make decisions faster and more efficiently. Audit activity is no exception, where technologies and tools for data analysis are becoming more and more widespread. The choice of a particular method of data analysis or their joint application is primarily determined by the goals and scope of the upcoming audit, as well as the specifics of their application in various situations. Despite the many advantages of using data analysis in audit, companies face a number of challenges in this area. In addition, the constant technological progress makes it necessary to constantly improve the tools of data analysis in the audit in order to improve its efficiency and quality, which determines the relevance of the research topic. The article considers the essence and directions of data analysis application in the audit, its advantages for the audit activity, as well as the problems that arise in the process of using such technologies in the audit activity.

Keywords:data analysis, data analytics, IT audit, big data, audit activity, internal audit, audit efficiency.