Competence-based risk-oriented model of audit digitalization: tools for managing technological maturity and quality of audit procedures

The digital transformation of auditing is increasingly limited to the introduction of a separate software product and increasingly affects the architecture of the audit assignment, evidentiary requirements, professional judgment and quality management system. The subject of the study is organizational and methodological tools that provide control over data analysis, automated tools and artificial intelligence in the audit. Methods of systematization of scientific literature, comparative analysis, competence modeling and process design were used. A competency risk–oriented model is proposed, combining a four–level matrix of digital roles, a modular ladder of professional development, a closed cycle of digital competency management and a diagnostic index of the technological readiness of the audit. The scientific novelty consists in transferring the digitalization assessment unit from the fact of introducing the technology to the confirmed ability of the auditor to perform a professional task, critically check the technological result and document it reproducibly. The practical significance of the model lies in the ability to use it in the formation of training programs, admission of employees to digital tools, quality monitoring and planning of digitalization of business processes of the audit organization.