Issue №3, 2021

          

Digital technologies of the internal control system

 

DOI: 10.34130/2070-4992-2021-1-3-263

Full article  (in Russian Russian (Russia))

Babkina O. M. – PhD of Economics, Associate Professor of the Department of Audit and Internal Control, St. Petersburg State University of Economics, Saint-Petersburg, Russia, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article considers the essence, goals, principles and the need to implement an internal control system at the enterprise. The main advantages of its digitalization are presented and the main stages for this are formulated. In the course of the conducted research, one of the most relevant goals of digitalization was achieved: minimizing costs and increasing the efficiency of the internal control system at enterprises. For this purpose, the author has developed an absolutely new model – the internal control system of a digital enterprise, the main focus of which is shifted from the human factor to digital systems and technologies, which significantly reduces and simplifies the work of the internal control system. The modeling method and general scientific methods are fundamental for this study. The unified digital space of the enterprise proposed by the author will allow users to receive objective, timely, up-to-date information quickly and on time. The influence of the human factor on the internal control system is reduced, which minimizes the possibility of errors and inaccuracies. A significant role in the internal control system of a digital enterprise is played by the digital technologies used in it. The scope of application of the research results are enterprises of various fields of activity that want to improve the efficiency of their activities. For the successful implementation of this model at such enterprises, its advantages over analogues are formulated, a classification of digital technologies is presented, which allows solving a number of tasks for the digitalization of accounting, audit and internal control. Based on the above, the internal control systems of a digital enterprise are not only a transformation and reorientation to the use of new digital information technologies, but mostly a rethinking and changing of the activities of the internal control service employees themselves. With the introduction and application of digital technologies, it is possible for internal controllers/auditors to devote more time to analytical and creative areas and aspects of the company's activities that require assessment and analysis. These are the directions of the author’s future research.

Keywords: internal control, digitalization, digital enterprise, internal control system, digital technologies.

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For citation: Babkina O. M. Digital technologies of the internal control system // Corporate Governance and Innovative Economic Development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2021. Vol. 1, issue 3. Р. 263–271. DOI: 10.34130/2070-4992-2021-1-3-263 (In Russian).