The role of internal audit in ensuring transparency information resources for business management in the context of digitalization

Abstract

The article notes that in the digital era, the role of internal audit is significantly expanding, i.e., it is no longer limited to verifying the correctness of accounting, but is becoming strategically important for enterprises, helping to strengthen investor confidence, improve financial discipline and ensure long-term business sustainability.

Based on the analysis of scientific approaches and taking into account the challenges of digitalization, the author proposes to define internal audit as an independent system of control, evaluation and monitoring of financial and economic activities of an enterprise aimed at ensuring transparency of information resources, risk management and improving the efficiency of corporate governance using modern digital technologies. This definition emphasizes the strategic role of internal audit in the context of digital transformation, focusing on process automation, big data analysis, cybersecurity and integration of innovative technologies into the internal control system.

The author identifies the functions of internal audit that contribute to improving the efficiency of the organization, ensure transparency and reduce the likelihood of errors or abuse. A set of objective factors that determine the important role of internal audit in ensuring financial transparency, effective corporate governance and adaptation of the enterprise to modern business conditions is presented. The interrelation of accounting digitalization methods and their impact on internal audit is substantiated.

It is noted that the process of digital transformation is accompanied by a number of risks and problems that can adversely affect the quality of audit and information security, so the main risks of digitalization of internal audit and ways to minimize them are substantiated, where the relationship between risks and specific ways to reduce them is clearly visible, which will contribute to the effective management of risks of digitalization of internal audit. The author also suggests ways to improve internal audit in the context of digital transformation to ensure the transparency of information resources.