Neskorodeva T. Methodology for creating data analysis intelligent information technology for DSS audit.

Thesis for a Doctor of Science Degree in specialty 05.13.06 "Information Technologies". – Vasyl’ Stus Donetsk National University, Vinnitsa, 2021. The dissertation deals with the scientific and applied problem connected with the solution of contradictions between constantly growing the requirements of efficiency and validity of the audit and large amounts of data in the subject area of digital economy objects to be analyzed. The problem is solved based on developing a methodology for creating and implementing intelligent information technology of data analysis to system of support audit decision-making to improve the efficiency and validity of the audit of digital economy. The purpose of research is to solve the scientific and applied problem of improving the efficiency and validity of the audit of the digital economy objects, based on the development of a methodology for creating intelligent information technology for data analysis in the audit support. An analysis of existing models, methods and information technologies of automated information processing in decision support systems for auditing objects of the digital economy. Based on the analytical review of the scientific literature the necessary theoretical components which need further research are defined. A method of creating an information model of the subject area of audit to formalize the functional structure of data objects of the digital economy has been developed. A functional model of data transformations of the subject area of audit has been created, which allows to formalize the transformation of information within the information model of the subject area, to formalize the automated processing of information. Methods and models of data analysis have been created, which allow automating the formation of knowledge within the functional model of the subject area of audit. The structure and algorithms of intelligent information technology of information processing in the audit decision support system are developed. The quantitative estimation of the developed models and methods is executed, to investigate their influence on efficiency, validity of decision-making at audit of objects of digital economy 46 The object of research is the processes of audit data analysis of digital economy objects. The subject of the research is the methodology of creation of intelligent information technology of DSS data analysis of objects audit of digital economy. The scientific and methodological bases of creation and introduction of intelligent information technology of data analysis in the system of audit decisionmaking support for increase of efficiency and validity of objects audit of digital economy are expanded. For the analysis of existing models, methods and information technologies of automated information processing in decision support systems for auditing objects of digital economy, as well as in solving research problems used theory and methods of systems analysis, set theory and functional analysis, artificial neural networks, parallel and distributed information processing. Keywords: subject area of audit, audit prerequisites, object of digital economy, generalized-multiple analysis, data mapping, intelligent information technology, information model, functional model