Digital Technology in Risk-Based Approach of Continuous Audit

The formation of an internal control system for the company is an actual and necessary process that indicates the level of maturity of the business. The existence of developed organizational measures, methods and procedures allows in a preventive manner to focus management attention on risky areas of business processes and determine activities to optimize the performance of company to achieve its goals and strategy. In these conditions, a continuous audit becomes a priority for increasing the information openness of business as a part of the company's internal control system. In present work we examine the implementation of digital technology in continuous audit through the automatic processing of data in the company's information systems based on the analysis of the criteria of risk-oriented approach to improve risk-management process.