Audit of Intellectual Capital at an Industrial Enterprise: Open Data Analysis Digital-Model

Abstract

Intellectual capital determines the strategic competitiveness of enterprises in any industry, but there are still no universal approaches to managing intellectual development in the corporate environment. The functioning of the industrial complex is associated with the active use of intellectual resources. This article discusses the assessment of the intellectual capabilities of enterprises based on audit and digital transformation. The article aims to create a model for auditing the intellectual capital at the industrial enterprise focusing on digital analysis of data from open sources. The object of the article is the intellectual capital of industrial enterprises. Within the framework of the study, a mechanism for evaluating individual components of intellectual capital was developed, taking into account their significance for industrial enterprises. Audit activities will make it possible to identify problem areas and improve the efficiency of managing specific knowledge and resources. The study is based on the digital analysis of corporate enterprise reporting for auditing. The authors believe those audit activities will facilitate the formation of new approaches to identifying bottlenecks in the field of industrial intellectualization. The research resulted in the determination of a number of coefficients, on which it is proposed to build an integral assessment of the intellectual capital of an enterprise and develop recommendations for resolving problems to ensure the intellectual growth of an enterprise