DIGITAL AUDIT AS A FACTOR OF BUSINESS EFFICIENCY

This article deals with the essence of digital auditing as a factor in business efficiency, as well as the relevance of conducting an audit of organizations and the provision of various services related to an audit to the latter. The article also uses excerpts from the Federal Law of the Russian Federation No. 307-F3 dated December 30, 2008 "On Auditing Activity", provides the audit feature as a control function and its main difference from direct control, reveals the importance of auditing as an economic category on macro- and microeconomic level, a list of audit services. Also, this article reveals the main types of audits used nowadays in different commercial companies (financial/investment audit, industrial audit, personnel audit, PR-audit, environmental audit) and provides characteristics to each of them. The last thing provided by the article is the main features of audit perception in the Russian Federation and the way the auditing profession develops in Russia. Disciplinary: Multidisciplinary (Information Technology, Economic Management, Law). (c) 2019 INT TRANS J ENG MANAG SCI TECH.