Risk of Using Information Technologies in Cognitive Digital Audit
https://doi.org/10.21686/2413-2829-2026-1-173-181
Abstract
The article studies one of the most important notions in audit work, i.e. audit risk. The author analyzed changes in audit risks depending on audit concept shift, identified audit risks predominant at each stage of shaping and developing of the audit institute. The analysis showed that the accepted classification of audit risks does not comply in full with the brand new concept of crisis-oriented audit used at the current stage. This concept is characterized by methodology of cognitive digital audit of Industry 4.0 that uses innovation information technologies, such as AI, block-chain technologies and cloud technologies. In the process of audit these tools resulted in serious changes in traditional audit risks and at the same time promoted arising of a new type of audit risk connected with IT use. The goal of the research is to classify modified audit risks in view of cognitive digital audit. The author came to the conclusion that the more advanced and complicated information technologies are used in audit, the higher level of It-risk we observe.
About the Author
A. I. Popova
Perm State National Research University
Россия
Россия
Anastasiya I. Popova, Post-Graduate Student of the Department of Accounting, Auditing and Economic Analysis
15 Bukireva Str., Perm Region, Perm, 614068
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Review
For citations:
Popova A.I. Risk of Using Information Technologies in Cognitive Digital Audit. Vestnik of the Plekhanov Russian University of Economics. 2026;(1):173-181. (In Russ.) https://doi.org/10.21686/2413-2829-2026-1-173-181
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