The place of audit in the enterprise management system

In the article, to determine the relationship with the management of the enterprise, the specifics of the audit through the implementation of its functions are considered. Its place in this system is determined by the fact that, as an important form of control, audit has a direct impact on management decisions on the economic development of the enterprise. The focus is on the consulting and information functions of the audit using digital technologies, which provide undeniable advantages for its further development.