Ivakhnenkov S. Information Technologies in Auditing and Internal Business Control

Audit and internal business control as the business control subsystems at the entity level. Development of theoretical, methodological, methodical and organizational audit and internal business control solutions in the information technology environment and with the use of information systems and technologies. Methods: cybernetic approach, positivism, some provisions of dialectical materialism, systematic approach, empirical method, idealization, economic-mathematical modeling, scientific experiment and field research. Theoretical and practical results: the problem of auditing and internal business control in the IT environment and with the use of IT is solved. The concept of control technology is formed. A general procedure for researches in business control is generated. The theoretical and practical aspects of auditing and internal business control and in conditions and with the use of IT, approaches to modeling for control in IT by building software is developed. Applications: in business entities and for independent auditors. Theoretical and methodological research results applied in the teaching process.