Аннотация:
The globalization conditions for the emergence and development of electronic money in a
defined subject plane and related to these tendencies and challenges for analysis and audit are
revealed. The analysis of globalization changes suggests the need to improve accounting
approaches for new money transactions, modern methods of appraisal of work, in particular
banks with them, as well as attention to the development of the activity of auditors, who should
evaluate and verify the work with modern payment instruments and tools. It is substantiated that
proper economic analysis and qualitative audit of transactions in electronic money can not be
carried out without proper information provision of cash flow on the basis of the appropriate
procedure of accounting of transactions. To this end, an order has been developed that solves
the issue of providing information security analysis and audit of electronic money.
