Internal Audit and Control in the System of Economic Security in Conditions of Digitalization of the Economy

Abstract

Currently, an effective internal control system is needed to ensure economic security and achieve the company's goals. The purpose of the article is to study the development and transformation of the company's internal control system in the new conditions, the distinctive feature of which is the use of digital tools and platforms. The scientific novelty of this article is determined by the formation of theoretical generalizations and the presentation of practical-oriented recommendations regarding the vector of the modern development of the company's internal control system, taking into account the requirements of the digital economy, from the target position of ensuring sustainable development and economic security. The study hypothesis is based on the statement that the digital transformation of the company's internal control system avoids many risk factors, including those associated with its employees, as well as building a comprehensive system to ensure the company's economic security based on the construction of an effective internal audit and control metamodel as an integral part of the management system. The article considers approaches to the further development of the internal audit and control system, based on the application of international standards and methodologies, taking into account the experience of building control systems in Russia.