International Finance and Accounting


Analysis of data in internal audit will significantly improve the efficiency of a business entity. In the article, the authors studied methods of analysis, directions of data analysis, reflection of the analysis results in the documentation of the internal audit service, and also proposed a methodology for using data analysis in internal audit.


[1] Paramonov, P.V. (2021) Development of audit methods in the context of digitalization using audit data analytics. P.V. Paramonov. - Text: direct. Young scientist. No. 19 (361). - pp. 131-133. - URL: https://moluch.ru/archive/361/80850/ (date accessed: 10/26/2021) (Paramonov, P. V. Razvitiye metodiki audita v usloviyax sifrovizatsii s pomoщyu analitiki auditorskix dannыx / P. V. Paramonov. — Tekst : neposredstvennыy // Molodoy uchenыy. — 2021. — № 19 (361). — S. 131-133. — URL: https://moluch.ru/archive/361/80850/ (data obraщeniya: 26.10.2021)) [2] 2006 Regulation of the Cabinet of Ministers of the Republic of Uzbekistan “ On the Internal Audit Service ” (Polojeniye Kabineta ministrov Respubliki Uzbekistan «O slujbe vnutrennego audita» ot 2006 goda) [3] E.A.Egorova, D.N. Zezyulin. (2010) Using data analysis methods in internal audit. cyberleninka THEME OF THE ISSUE: AUDIT, CONTROL, ECONOMIC SECURITY. – pp. 67-76. (Ye.A.Yegorova, D.N.Zezyulin Ispolzovaniye metodov analiza dannыx vo vnutrennem audite. cyberleninka TEMA NOMERA: AUDIT, KONTROL, EKONOMIChESKAYa BEZOPASNOST. 2010 g. 67-76 str.) [4] Matt McGivern Next-Gen Internal Audit Seeks Deeper Truth in Advanced Data Analytics. https://blog.protiviti.com/2019/09/30/next-gen-internal-audit-seeks-deeper-truth-in-advanced-data-analytics/ [5] MSA 520 Analytical procedures. https://www.ifac.org/FAC



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