Information technologies in the corporate culture of audit

We consider the organization of the audit in the computer environment. Determined that efficiency audits significantly increased with the use of auditor’s specialized software. In this article, we have explored the essence of the concept of “corporate culture” and its main characteristics. We have identified that staff, organizational structure, leaders, environment, and control processes are key elements of the corporate culture. In order to conduct an audit of staff in corporate culture, it is established that communication and audit procedures are required in three different ways: face-to-face communication, anonymous communication, and non-anonymous correspondence. We have also identified the need to integrate information technology into all staff communication processes to minimize the resources expended and the time spent by both parties: the client and the auditor. We conclude that the use of information systems is one of the best auditor decisions to improve the efficiency of the corporate culture of the audit. Modern changes in the business environment will not only affect the restructuring of the corporate culture of companies but will increase the need for the use of information technology by auditors during the audit of the corporate culture.