Key Factors in Efficient Auditing of Investment Projects in Time of Digitalization

Digital technology opens up a lot of opportunity to improve the quality and efficiency of auditing due to less need for human resources, better transparency and security of data, automation of the auditing process and detection of potential audit risks. The audit of investment projects is an integral part of auditing as a whole. The ultimate purpose of this research study is to identify and analyze the key factors that have an impact on the auditor’s performance and the efficiency of investment auditing in the time of digitalization. The paper looks at the current state and status of methods used in the auditing of investment projects in the digital context, defines the advantages of digital auditing and problems that arise when it is applied. A regression model was built to analyze and assess the key factors increasing the efficiency of investment auditing in the time of digitalization. According to the findings of the research, the main factors that influence the efficiency of investment auditing a lot in the context of digitalization are accuracy and use of digital tools. The results of the study laid the basis for proposing recommendations on modern digital tools to be used, better accuracy of auditing and higher satisfaction with the auditor’s work.