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Digitalization of the Audit of Enterprises of Public Interest in the Conditions of the Inclusive Economy
Fedorov I. O., Nazarova K. O., Nezhyva M. O., Mysiuk V. O.

Fedorov, Ihor O. et al. (2023) “Digitalization of the Audit of Enterprises of Public Interest in the Conditions of the Inclusive Economy.” Business Inform 2:86–92.
https://doi.org/10.32983/2222-4459-2023-2-86-92

Section: Information Technologies in the Economy

Article is written in Ukrainian
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UDC 657.631.6

Abstract:
The article is aimed at researching the influence of digitalization and Internet connectivity on the achievement of the Sustainable Development Goals. The information basis of the research is the study of official information and periodicals. The following methods were used in the research: analysis, synthesis; system analysis; graphical method. It is specified that Internet connectivity is part of the UN’s Sustainable Development Goals. Access to the Internet is not a privilege or a luxury, but rather a necessity for economic development. Internet accessibility has become a priority for consumers, governments, and businesses. Increasing the Internet penetration level to enclose up to 75% of the population in all developing countries would add $2 trillion to their combined GDP and would create more than 140 million jobs worldwide. Bringing Internet access to everyone around the world is one of the most important goals and digital challenges facing global society. Among the main trends that will stimulate the development of Internet penetration and the smooth transition of business to the online mode of operation, we can highlight the following: an increase in the share of the middle class of the population; an increase in the share of Internet users among the population older than 50 years; urbanization processes. It is concluded that the business and economy of the future will undeniably benefit from the arrival of the next billion Internet users by positioning themselves to be able to reach these digital consumers and meet their specific needs. The global processes that are taking place around the transition of the economy to the online mode imply the presence of both opportunities and challenges.

Keywords: consumer, economy, sustainable development, digitalization, Internet, enterprise of public interest, audit.

Fig.: 2. Bibl.: 18.

Fedorov Ihor O. – Postgraduate Student, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nezhyva Mariia O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Mysiuk Viktoriia O. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Auditing, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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