The use of information systems and artificial intelligence in internal audit and control

The paper examines the prospects for the use of information systems and artificial intelligence in internal audit and control of organizations. The relevance of the topic is due to the need to improve audit and control processes to improve the quality of inspections and ensure the economic security of the business. The essence and role of internal control and audit mechanisms are considered, the main problems of their organization in modern conditions are revealed. Special attention is paid to the use of neural networks and digital technologies in Russian practice, as well as the advantages of their implementation.