Organization of the Audit of Financial Statements of Healthcare Institutions Using Digital Technologies

Abstract

The purpose of the article is to study the organizational aspects of auditing the financial statements of healthcare institutions using digital technologies and to determine the directions for improving audit procedures in the context of the digitalization of the economy. The research employed general scientific and special methods, including analysis, synthesis, generalization, systematization, and comparison. The study is based on the examination of the regulatory framework for financial statement auditing, the specific features of healthcare institutions’ operations, and the use of digital technologies in accounting and auditing. The peculiarities of organizing the audit of financial statements of healthcare institutions under conditions of digitalization have been identified. The necessity of taking into account the functioning of medical information systems and automated accounting systems in the course of audit procedures has been substantiated.

The stages of auditing the financial statements of healthcare institutions using digital technologies have been characterized, including audit planning, assessment of the internal control system, performance of audit procedures, preparation of conclusions and audit reports, as well as monitoring and control over the implementation of the auditor’s recommendations. It has been established that the use of digital technologies contributes to improving the quality of audit evidence and the effectiveness of internal control. The study identifies problems arising in the audit process that are associated with the insufficient level of automation of audit procedures, cybersecurity risks, difficulties in verifying the reliability of electronic documents, and the insufficient level of auditors’ digital competencies. Directions for improving the organization of financial statement auditing in healthcare institutions have been proposed, including the application of a risk-oriented approach to audit engagements, the use of modern digital analytical tools, and elements of artificial intelligence. It has been determined that the development of auditors’ digital competencies and the improvement of methodological support for auditing are important prerequisites for enhancing the effectiveness of audit activities in the digital environment.