Содержимое раздела
Section 5 focuses on analyzing the challenges and opportunities associated with planning in the context of modern realities. The section analyzes the impact of digital transformation, evolving threats, and changes in the socio-political landscape on control and audit unit planning processes. It identifies key problems, such as a lack of resources, insufficient training of personnel, and the complexity of regulatory frameworks, and it assesses their impact on operational effectiveness. It will highlight the potential for enhanced agility, adaptability, and the adoption of modern risk assessment techniques. In conclusion, it suggests strategic improvements.