Proceedings of the International scientific and practical conference ―Cambridge Congress of Advanced Studies‖ (April 3-5, 2026) / Publisher website: www.naukainfo.com. - Cambridge, United Kingdom, 2026. - 350 p.

43 audit on organizational performance. International Journal of Economics and Financial Issues, 9(5), 186–191. 4. Abdelrahim, A., & Al-Malkawi, H. (2022). Conceptual framework for internal audit effectiveness. International Journal of Accounting & Information Management, 30(3), 400–423. DOI: https://doi.org/10.1108/IJAIM-06-2021- 0104 5. Eulerich, M., Kremin, J., & Wood, D. A. (2019). Factors that influence the effectiveness of internal audit. Managerial Auditing Journal, 34(8), 1016–1040. 6. Institute of Internal Auditors. (2024). Global Internal Audit Standards. The IIA. 7. Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence and analytics in management accounting. Journal of Accounting Literature, 41, 37–58. 8. Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting. Accounting Horizons, 29(2), 381–396. 9. Alles, M. G. (2015). Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29(2), 439– 449. 10. Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing. Journal of Emerging Technologies in Accounting, 13(2), 1–20.