PROBLEMS OF IMPLEMENTATION OF AUTOMATED AUDIT SYSTEMS IN RUSSIAN COMPANIES

Abstract

In the context of the digitalization of the economy, automation of audit procedures is becoming a prerequisite for increasing transparency and control effectiveness. However, in Russian companies, the introduction of automated audit systems (ACAS) is accompanied by a number of problems related to a lack of methodological base, personnel shortage and technological fragmentation. The purpose of the study is to identify and systematize the key barriers to the introduction of automated control systems in Russian companies and formulate directions for improving their effectiveness, taking into account the prospects for adapting the Russian experience in the practice of Kazakhstani organizations. The paper uses methods of theoretical analysis and generalization of scientific sources, a comparative analysis of Russian and international experience, a systematic approach to identifying the factors of the introduction of ACA, as well as an analysis of cases of the introduction of digital audit tools into corporate practice. Main results: The classification of audit digitalization problems has been clarified, including methodological, personnel, economic, organizational and technological barriers. The points of integration of Russian experience into Kazakhstani practice have been identified: the adaptation of digital audit standards, the integration of automated control systems with corporate IP, the development of specialist competencies and the strengthening of information security. Recommendations are proposed for the phased implementation of the ACA, the use of artificial intelligence technologies and the formation of a methodological framework to improve the quality of audit procedures. The practical significance of the work lies in the development of solutions aimed at reducing costs and improving the reliability of financial statements of Russian and Kazakhstani companies. The scientific novelty consists in the formation of a systematic approach to the integration of ACA, as well as in substantiating the role of AI technologies as a tool for improving the quality of audit evidence. The results obtained can serve as a basis for the development of unified approaches to digital audit in the EAEU space.