Integration of information technologies into the management analysis and audit system: Theoretical and practical aspects

Subject. The article investigates the integration of information technologies into the management analysis and audit system, emphasizing the use of artificial intelligence and big data technologies. Objectives. The study aims at the development of a comprehensive model for the integration of information technologies, including artificial intelligence and big data, into management analysis and auditing activities, to improve the efficiency and accuracy of audits, using Russian digital information technologies. Methods. The study rests on the analysis of scientific literature and practices of the world's leading audit companies, a comparative analysis of the use of digital technologies in auditing, and our own model for IT tools integration. Results. We developed mathematical models and algorithms based on artificial intelligence to automate the key stages of management analysis and audit procedures, i.e. transaction analysis, anomaly detection, and risk assessment. We offered a target function to minimize errors in the detection of abnormal transactions, which enables to increase the accuracy of analysis and audits. Conclusions. If implemented, the proposed model and algorithms will significantly reduce the number of manual operations, minimize the likelihood of errors caused by the human factor, and improve the quality of the audit.