Blockchain, Artificial Intelligence, Internet of Things to Improve Governance, Financial Management and Control of Crisis: Case Study COVID-19

Today, the coronavirus infection COVID-2019 deals a devastating blow to the economies of most countries due to disruption of production chains, bankruptcy of small and medium-sized businesses, increasing the number of unemployed and more. Under these conditions, the coverage of digitalization of all sectors of the economy and basic spheres of life of citizens becomes especially important. The article is devoted to the analysis of the possibilities of the latest blockchain technologies, artificial intelligence and the Internet of Things in view of their impact on the transformation of the business process management system. The study used methods of bibliographic analysis of scientific publications and analytical reports of international organizations related to the concept of “Industry 4.0” and diseases of coronavirus infection, analyzing from the audit point of view, how to reinforce the principles of transparency, responsibility, and participation. It has been proven that blockchain technology is able to service online payments without intermediaries, receipt and transfer of digital assets, as well as political elections and voting. Artificial intelligence models can help map, manage, predict, and model complex processes, reducing uncertainty, and supporting professionals in decision-making. The Internet of Things allows you to transfer information, improve control and automation, and provides opportunities to optimize the company's operating costs. The result of the study can be practically valuable for many stakeholders: auditors – conducting audits by artificial intelligence; public administration – developing measures to address the economic, social and political crisis triggered by the pandemic, by building trust between government and citizens through communication, and by ensuring transparency and accountability.