Digitalization and Its Significance in Forming Auditing Procedures

Abstract

The modern realities of the world space are saturated with a huge amount of information. For the rational use of this information, it is necessary to form an effective process for its processing, through the correct distribution of time and the use of modern innovative technologies. The processing of a huge amount of information through innovative technologies necessitates highly qualified personnel capable of interpreting and evaluating this information. Based on the above, it can be noted that the basis of digitalization is technology and information processing in various spheres of life, for certain purposes using computer or other technologies, which determines the relevance of scientific research.