Use of information technologies in internal audit

The article reveals the essence and importance of internal audit in adding value to organization its stakeholders by assessing providing recommendations for improving corporate governance, risk management control, promoting economic efficiency, sustainable growth financial stability. main current trends development on use modern technologies auditing growing need auditors acquire knowledge skills IT technologies, work with big data, field cybersecurity, analytical critical thinking skills. Using provisions International Standards Professional Practice Internal Auditing, functions assess adequacy effectiveness controls accordance risks information systems organization. It is emphasized that must have sufficient key technology, as well technological methods, some them competence auditor, whose responsibility technology. essence, evolution concept technology audit, application system business entity, are revealed. classification functional types audits covered, particular: security audit; quality project data analysis part control measures; judicial audit. indicated a separate type at enterprise, can also be process. advantages using computer tools which improves processes, prospects computerization considered.