DIGITALIZATION OF AUDIT IN AUTOMOBILE TRANSPORT ENTERPRISES AND IMPROVING ITS EFFICIENCY

Abstract

This article examines the theoretical and practical aspects of digitalizing audit activities in automobile transport enterprises. Automobile transport enterprises generate large volumes of data related to fuel consumption, vehicle movement, spare parts, repair costs, wages, transportation services, and financial operations. Conducting a complete and timely examination of such data through traditional audit methods requires considerable time and effort from the auditor. For this reason, the use of modern digital technologies in the audit process is gaining significant importance. The study explores the potential of Computer-Assisted Audit Techniques (CAATs), Big Data analytics, machine learning, and blockchain technologies in the audit of automobile transport enterprises, and compares the results of traditional and digital audits based on conditional-analytical data. As a result of the study, an integrated digital audit model is proposed, based on combining accounting, GPS, electronic waybills, warehouse, and bank data within a unified information environment.