Audit programs for the collection of audit evidence as a tool for automating the most important audit procedures

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, in responsible organizations coordinating audit activities, a special department should be created, consisting of economists, accountants, auditors, mathematicians and programmers. Automation of the audit process determines the effectiveness of audit work.