Th e article is devoted to methodological approaches to testing competencies in the fi eld of information technology, which are new in the qualifi cation exam for auditors of the Russian Federation, which entered into force on March 31, 2020. In this regard, the kinds and types of test tasks for the use of information technologies at the fi rst stage of a new exam module «Fundamentals of Auditing» are considered, examples of correct answers are given, links to sources are given for preparing to solve such tests.
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Kazakova et al. (2020) studied this question.
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