Computerization of Audit Activity and Practical Aspects Methodological Approaches to Documenting Audit Evidence

The article discusses the concept and essence of specialized audit programs and their solution on the platform. They can be used to promote the audit program in connection with the need to organize practical work on the creation of expert information systems. To do this, a special department should be created in responsible organizations coordinating audit activities, consisting of economists, accountants, auditors, mathematicians and programmers. Automation of the audit process determines the effectiveness of audit work.