IMPROVING THE QUALITY OF SERVICES IN STRATEGIC AUDIT

The objective of the study is to identify the opportunities and benefits of integrating information technology (IT) into strategic audit to improve the quality of audit procedures, optimize the assessment of the effectiveness of organizations and risk management.

The methodological basis was a combined analysis of theoretical works, methodological approaches (SWOT, PEST analysis, financial modeling, scenario analysis) and empirical data, as well as a comparative analysis using tables and graphs.

The results of the study confirm that long-term benefits for the organization, such as risk reduction and improved analytics, justify the costs of forming a strategic audit system, and development prospects are associated with the use of artificial intelligence and machine learning to create new models for assessing strategic risks. For the sustainable development of audit in the context of digitalization, the following are recommended: development of specialized educational programs, strengthening cybersecurity measures, active cooperation with technology companies and the implementation of pilot projects to test innovations.

Conclusions. It is recommended to develop specialized educational programs, strengthen cybersecurity measures, intensify cooperation with technology companies and implement pilot projects to test innovative methods. This comprehensive approach will ensure sustainable development of strategic audit in the context of digital business transformation.