Information component in the quality management system of the audit organization
Abstract
The article considers the key aspects of information system and information interaction in the conditions of digitalization of procedures of collection, processing, transmission, exchange and storage of working documentation in the audit organization. The study of the audit management system was conducted in accordance with the requirements of the International Quality Management Standards. If the mechanism of information interaction is regulated by professional standards, then the formation of an information system for effective management of business processes is a new task in the area of responsibility of the audit organization's management. Currently, the architecture of a unified information space in an audit organization depends on the scale and duration of activities, and includes the use of information technology, manual and automated ways of collecting, processing, transmitting and storing information. In modern conditions, the provision of audit services is inextricably linked to the use of information technologies and digital security tools. In order to ensure reasonable confidence in the performance of audit assignments at a high-quality level, the management of the audit organization applies a risk-oriented approach to all interrelated components of the system, meets the needs in technological, human and intellectual resources, motivates auditors to improve the level of professional competence in the application of modern information technologies.
About the Authors
T. A. Snetkova
Kazan (Volga Region) Federal University
Russian Federation
Russian Federation
T.A. Snetkova, PhD in Economics, Associate Professor.
S. E. Markaryan
Kazan (Volga Region) Federal University
Russian Federation
Russian Federation
S.E. Markaryan, PhD in Economics, Associate Professor.
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Review
For citations:
Snetkova T.A., Markaryan S.E. Information component in the quality management system of the audit organization. Kazan economic vestnik. 2024;1(3):46-50. (In Russ.)
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