Digitalization of internal control
Abstract
The main advantages of digitalization of internal control are considered, new methods of conducting internal control are disclosed. The main risks that may occur in connection with the introduction of digitalization in the internal control system are described.
About the Authors
S. A. SagaidakRussian Federation
Sagaidak Sergey Alexeyevich, Chair “Economics, Accounting and Analysis,” Postgraduate student
T. O. Grafova
Russian Federation
Grafova Tatiana Olegovna, Chair “Economics, Accounting and Analysis”, Doctor of Economics Sciences, Professor
References
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Review
For citations:
Sagaidak S.A., Grafova T.O. Digitalization of internal control. Trudy Rostovskogo gosudarstvennogo universiteta putey soobseniya. 2023;(3):105-110. (In Russ.)
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