The purpose of the research – innovations are a direction for the development of the economy, based on this, an audit of innovatives phenomena is also required in order to check whether this innovation is really a novelty or plagiarism.

The methodology of the research – during the study, such methods as analysis, comparison, abstraction were used.

The practical importance of the research – at the moment, this type of audit, in principle, is very poorly developed not only in Azerbaijan, but also in the international market, and the introduction of a methodology for conducting this audit is a very important step towards a new era.

The results of the research – this work is of interest to specialists in the field of audit, accounting and financial accounting, as well as to scientists engaged in research in these areas.

The originality and scientific novelty of the research – the novelty of this work is to give a lever to the introduction of innovation audit in Azerbaijan, as well as to give a detailed explanation of the methodology for its implementation. Also, innovation processes will be described here to increase the interest of society in this, thereby contributing to an increase in the country's economic growth.

Keywords: audit, innovations, personnel, human potential, technologies.

https://doi.org/10.59610/bbu3.2023.3.2