Modernization of the audit process by information-communication technologies

Due to the dynamic growth of innovations and technologies, as well as unpredictable factors affecting the work of organizations, there is a development of remote audits. The creation of new high-tech devices and systems is already underway, allowing information exchange at a distance, to hold meetings and negotiations, as well as to monitor the work of the audited company in different departments and workshops. The article describes the topic of adaptation of certification bodies to new features of the audit, in particular, significant characteristics of the audit process from the ISO standard on conducting remote auditing, the necessary requirements and conditions are given. Also, devices and complexes are named that support remote verification and ensure reliability in obtaining and analyzing results. In addition, important aspects of the use of such devices, which are mandatory for consideration at each enterprise for their proper functioning, are given. Also, in this work, the advantages of conducting such a type of audit as remote, its advantages over traditional, and its disadvantages and difficulties that may arise in the enterprise during organization and implementation are analyzed.