DIGITALIZATION OF INTERNAL AUDIT WITHIN THE ENTERPRISE MANAGEMENT SYSTEM

The article substantiates the role of internal audit digitalization as a component of the enterprise management system. The study is based on an analysis of scientific literature on internal audit transformation, continuous auditing, data analytics, and the application of digital technologies in control procedures. It is established that contemporary research primarily focuses on individual digital tools, while insufficient attention is paid to an integrated model of internal audit digitalization within the enterprise management context. To address this gap, an internal audit digitalization model is proposed, comprising information, technological, analytical, control, and managerial components interconnected within a unified management control loop. The experimental part of the study is based on a comparative analysis of five Ukrainian joint-stock companies selected according to the availability of publicly disclosed corporate reporting on internal audit, risk management, and digital infrastructure. The findings indicate that all analyzed companies possess institutional prerequisites for the digital transformation of internal audit; however, the level of public disclosure of digital audit instruments remains uneven. The highest level of readiness is observed in companies that combine formalized internal audit structures with developed digital infrastructure and a clearly defined IT strategy. The results confirm that the digitalization of internal audit should be considered not as the implementation of isolated IT tools, but as a systemic transformation of control processes, analytical capabilities, and managerial decision support.
Keywords:
internal audit, digitalization, digital solutions, enterprise management, data analytics, internal control, risk management, joint-stock companies