Artur R. ANTONOVKazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation artant4work@yandex.ru ORCID id: not available
Subject. This article examines the problems faced by the internal control systems of economic entities in the context of the digital economy, and it searches for potential solutions to improve the efficiency and adaptability of these systems. Objectives. The article aims to substantiate the areas for improving the internal control system in the context of digitalization. Methods. For the study, we used a systems approach, comparison, systematization, and data generalization. Results. Based on the analysis of the problems associated with the improvement of control procedures in the context of the digital economy, the article offers recommendations for the phased implementation of digital transformation in the internal control system of a commercial organization, and it identifies digital technologies that can help in the successful implementation of each of the identified stages. Conclusions. By implementing digital transformation, organizations can streamline internal control processes by automating manual and repetitive tasks, thereby increasing efficiency and reducing the likelihood of errors. Using advanced analytics, organizations can make data-driven decisions, detect fraudulent activity, and streamline internal controls in real time.
Keywords: digital economy, internal control, cloud technology, digital innovation, information security, automation, control procedures
References:
Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Problems of developing the methodology and techniques of audit]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 36, pp. 47–60. (In Russ.) URL: Link
Kostyukova E.I., Frolov A.V., Romanenko A.V. [Problems of internal control related to small and medium-size businesses]. Izvestiya Timiryazevskoi sel'skokhozyaistvennoi akademii = Izvestiya of Timiryazev Agricultural Academy (TAA), 2020, no. 4. pp. 104–112. URL: Link (In Russ.)
Serebryakova T.Yu., Suglobov A.E., Gordeeva O.G. [Control of economic risks by agricultural organizations]. Ekonomika sel'skogo khozyaistva Rossii = Economics of Agriculture of Russia, 2021, no. 7, pp. 48–53. URL: Link (In Russ.)
Klychova G.S., Bagaev I.V., Poplaukhina T.D. [Designing a system of control over management reporting indicators]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 5, pp. 478–499. (In Russ.) URL: Link
Nizamutdinov M.M., Parfenova K.A. [Development of methodological tools for internal control of current assets in dairy cattle]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2023, vol. 18, no. 1, pp. 131–137. URL: Link (In Russ.)
Azarskaya M.A., Mironova O.A., Yakovleva L.Ya. [Accounting and control support of economic security of a commercial organization in the conditions of digitalization of information]. Innovatsionnoe razvitie ekonomiki = Innovative Development of the Economy, 2021, no. 6, pp. 247–250. (In Russ.) URL: Link
Khoruzhii L.I., Katkov Yu.N., Dzhikiya M.K. et al. [Formation of a situational internal control system in agribusiness organizations using artificial intelligence]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2023, no. 6, pp. 359–370. (In Russ.) URL: Link
Bogataya I.N., Evstaf'eva E.M. [Research on the evolution of methodological approaches to accounting and auditing of estimated values in the context of digitalization]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2020, vol. 7, no. 6, pp. 64–74. (In Russ.) URL: Link
Druzhilovskaya T.Yu. [Digitalization and artificial intelligence in accounting: Achievements and prospects]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 5, pp. 500–521. (In Russ.) URL: Link
Tolchinskaya M.N. [Risk-based approach to the organization of the internal audit service]. Fundamental'nye issledovaniya = Fundamental Research, 2015, no. 10-3, pp. 640–644. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Yusupova A.R., Kamilova E.R. [Formation of reporting in sustainable development sphera with application of information technologies]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2018, vol. 13, no. 2, pp. 161–167. (In Russ.) URL: Link
Bunina A.Yu., Zarochintseva Yu.V. [Internal audit in the system of corporate governance]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Voronezh State Agrarian University, 2017, no. 4, pp. 217–223. (In Russ.) URL: Link
Katelikova T.I., Katelikov A.N. [Organizational aspects of internal control system of economic entities]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Voronezh State Agrarian University, 2023, vol. 16, no. 3, pp. 263–268. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Dyatlova A.F. et al. [Improvement of methodological support of internal control of the enterprise management system]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2023, vol. 18, no. 2, pp. 150–159. (In Russ.) URL: Link
Bodyako A.V. [Problems of adaptation of Russian accounting and control and analytical practices to the challenges of the digital economy]. Vestnik Universiteta, 2018, no. 4, pp. 8–13. (In Russ.) URL: Link
Logvinova T.I., D'yachenko E.Yu. [Methodologies and instrumentation for risk-based auditing of accounting information on fixed assets in agriculture]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Voronezh State Agrarian University, 2018, no. 2, pp. 200–207. (In Russ.) URL: Link
Frolov A.V., Kostyukova E.I. [Internal control as a factor in detecting bankruptcy of a commercial organization in the current economic environment]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2020, no. 8, pp. 46–53. (In Russ.) URL: Link
