AUDIT OF QUALITY MANAGEMENT AT A SMART COMPANY: INDEPENDENT EXPERTISE VS. ARTIFICIAL INTELLIGENCE

Abstract

The goal of this article is to substantiate the important role of audit of quality management at a smart company from the position of the comparative analysis of the advantages of independent expertise and artificial intelligence (AI). The authors perform a comparative analysis of using independent expertise, as a method of quality audit, and AI, as a technology of quality control at a smart company. The preferences of entrepreneurs and company managers regarding the choice between the traditional expertise of quality within the audit and digital technologies are compared. The advantages of using software based on AI for performing high-quality audits and the quality of audit examinations that are performed within the independent expertise by external auditors are also compared. The restraining factors on the path of digital technologies’ development based on the use of AI in the audit activities are risks that are connected to the quality of manufactured software, completeness of the obtained data as a result of audit examination, and simplicity and expedience of using information technologies in the sphere of audit of quality management. The offered recommendations on implementing information technologies with the use of AI means for audit will allow increasing quality management and its audit and could ensure qualitative audit reports