Prerequisites for the implementation of e-audit in Ukraine

Abstract

Introduction. Remote forms of control are becoming widespread and popular. In order to effectively introduce e-audit tools into the real sector of the economy, special attention is requ­ired for its comprehensive research, ana­lysis and understanding. Problem. The article presents the author's ge­ne­ralization of the development and imple­men­ta­tion of e-audit in foreign countries and provides pos­sible ways of its implementation in domestic practice. The transition of the world's leading countries to the implementation of elec­tronic audit in their practice indicates that cont­rol and very­fication work has reached a quali­tatively new level. The aim of the article is to outline the ways of e-audit development in domestic practice, based on advanced international experience. Methods. General scientific and special methods of observation were used, such as sy­stem, abstract and logical analyses. The pro­spects and advantages of implementing the e-audit concept in modern business conditions are outlined using generalizing and prognostic methods. Results. The essence of the electronic standardized format of providing information to tax authorities as a basis for e-audit has been considered. An author's approach to optimal ways of implementing foreign experience of e-audit functioning into domestic practice has been formed. The practical significance of this research is in the approximation of the domestic approach to conducting inspections to best international practices, thereby adding trans­parency to them. Conclusions. The effective launch and skill­ful use of e-audit tools will allow to build very­fication work at a qualitatively new level, pro­viding a risk-oriented approach to control pro­cedures, to improve the accuracy of the perfor­med checks, to reduce the time for checks, and in general, it will allow increasing the confidence of investors in the transparency of doing business in the country.