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The article discusses the importance of information systems auditing as an integral part of business economic security in the context of digital transformation. It examines the history of information systems auditing, the legislative framework for information systems audit in Europe and Russia, and the key risks associated with information systems use. Additionally, it explores the impact of emerging technologies such as blockchain and artificial intelligence on economic security and their implications for information systems audits.

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The Audit of Information Systems is a Crucial Aspect of Ensuring the Economic Security of a Business

  • 会议论文

  • 发表日期：

    2025年

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  • A. D. Khristenko,
  • F. S. Fokin,
  • I. V. Osliakova,
  • O. S. Abaydullina,
  • N. E. Ioffe,
  • S. S. Katakhova,
  • L. N. Svetova

摘要

The article discusses the importance of information systems auditing as an integral part of business economic security in the context of digital transformation. It examines the history of information systems auditing, the legislative framework for information systems audit in Europe and Russia, and the key risks associated with information systems use. Additionally, it explores the impact of emerging technologies such as blockchain and artificial intelligence on economic security and their implications for information systems audits.