Methodology for Developing an Information System for Internal Audit Support

This paper provides outlines after conducting a study of internal audit information systems that exist and are still used in Ukraine, we can conclude that to solve the problem in the dissertation research - the development of an intelligent system for supporting the internal audit of an entity (ISISA SG), it is necessary to use the latest (digital) technologies of version 4.0.Digital technologies (according to analytical reports of the Davos Economic Forum): Internet of Things, robotisation and cyber systems, artificial intelligence, big data, paperless technologies, additive technologies (3D printing), cloud and fog computing, unmanned and mobile technologies, biometric technologies, quantum technologies, identification technologies, blockchain (the list is not exhaustive and is being supplemented) [1].Digital transformation means the integration of digital technologies into all areas of business. This integration leads to fundamental changes in the way citizens and business entities operate, how they provide value for themselves, their employees, customers, and partners, achieving their own and common, economic and social goals faster, cheaper, and with new quality [1].An intelligent system for solving tasks to support the internal audit of a business entity contains subsystems that provide audit and the main functionalities of the built-in subsystems for supporting and ensuring audit.