Use of Digital Resources for Improving the External State Audit System: Global Experience

Abstract

The article deals with the topical issue of using digital resources in the process of improving the system of external state audit, in particular in the activities of the Supreme Audit Chamber of the Republic of Kazakhstan in the conditions of an active phase of transition to the digital economy. The relevance of the issues disclosed in the article is due not only to the rapid development of digitalization and technology development, but also to the urgent need to develop electronic audit, which is becoming an increasingly relevant and in-demand type of audit in the practice of supreme audit institutions around the world. In turn, the practical development of the latter based on the use of innovative approaches and advanced digital technologies will transform traditional methods of external state audit and increase the efficiency, accuracy and transparency of the audit process by automating routine processes and significantly improving the quality and effectiveness of audit and expert analytical activities due to three key factors: 1) exclusion of the "human factor"; 2) prompt access to verified data of audit objects; 3) minimizing the costs (temporary, moral and material) that accompany the audit process at all stages of the state audit process. The results of the analysis of world experience in the subject area under study showed that, despite all the advantages of using digital resources and technologies in the audit process, the development of this promising area in order to improve the external state audit system is associated with many problems related to the quality of information infrastructure, the quality of Internet communication, the competencies of auditors in the field of electronic audit, etc. In the final part, The authors provide recommendations on the adaptation of world best practices in domestic conditions and the practice of external state audit.