Trends of information technology used in accounting audit and internal control

Abstract

Introduction:  the company's competitiveness support in the rapid development of market relations in Ukraine requires a corresponding information support of its activities. Therefore, the problem of an effective information support of the enterprise`s activity with the use of automated systems is very important. Objective: To define and classify the factors of the specific information technologies classification used in accounting, audit and internal control. Results and Discussion: Managing a business in modern conditions is defined as the system state change leading to the achievement of the main objective of business. There are a great number of financial and economical software offered in the Ukrainian software market. During the computerization a company faces a number of problems associated with the choice of appropriate software, because the market is represented by a large number of software products designed for different scale of enterprises, for various industries of business, as well as the computerization of only the individual parts of the enterprise activity or the computerization of overall enterprise activity. Nowadays, information accounting system has a complex hierarchical structure and this affects all the kinds of applied information technology. All this requires the development of methodological approaches to the characterization of the factors that determine the specific information technologies classification used in accounting.. Conclusion: The use of information technology in accounting process helps to base scientifically the accounting data in the assessment of the financial and economic enterprise activities. Furthermore, the use of information technology increases the function of the control, correctness, legality and sometimes feasibility of accounting operations.