Settlements using electronic money have become widespread in Russian business practice and the share of such settlements, especially in terms of settlements with the population for goods sold, works and services rendered, is steadily growing. This leads to the need to conduct an audit of the operations in question, both within the framework of performing special audit tasks, and during the annual mandatory or initiative audit of Russian companies. At the same time, relevant materials of a scientific, methodological and applied nature that would allow us to reveal the goals and objectives of this area of audit activity, the organization and methodology of its conduct are currently virtually absent. The research, the results of which are summarized in this article, is designed to eliminate this gap.
electronic money, electronic wallets, accounting, audit, audit methods, audit information support
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