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IMPLEMENTATION OF DIGITAL TECHNOLOGIES IN INTERNAL AUDIT AND CONTROL

The author explores the introduction of digital technologies in internal audit and control and the prospects for their application to expand the prospects of internal auditors and controllers. The future of internal audit and control over intelligent digitalization, which modifies the traditional approach into a qualitatively new concept of "continuous control", which allows continuous assessment of risks, controls, compliance of existing procedures with established ones, deviations from set indicators using a pre-configured constant flow of analytical information on selected objects.