The impact of digitalization on internal audit

Internal audit is becoming especially relevant, as it helps economic entities adapt to new circumstances to counter external challenges. The transition to the digital form of information transfer, the development of IT technologies have changed the internal audit process, new tools and methods have appeared. The article consideres the superiorities of changing practice of the audit from traditional methodology to uninterrupted audit, which permits to upgrade the rentability, efficacy, reliability and authenticity of audit results.