Digital audit mechanisms in the strategic business process management system

Abstract

The introduction of digitalization in various sectors of the economy places increased demands on operational transparency, regulatory compliance, and adaptive efficiency of enterprises. Traditional audit models are no longer sufficient to address the complexities of a dynamic business environment. Instead, digital audit mechanisms, supported by technologies such as blockchain, artificial intelligence, big data analytics, robotic process automation, and integrated enterprise systems, offer enhanced capabilities for real-time monitoring, anomaly detection, and strategic risk management. The study aims to identify and validate innovative digital audit mechanisms as integral components of strategic business process management in the context of modern organizational transformation. The research methodology combined theoretical modeling with a comparative analysis of digital audit practices across sectors. A mixed methodological design was used, incorporating both quantitative metrics (e.g., audit cycle time, compliance accuracy, decision latency) and qualitative assessments (e.g., system transparency, alignment with strategic goals). The focus was on automation, cognitive analytics, and interactive visualization tools that together enabled continuous auditing and deeper strategic engagement. The mechanisms studied included real-time data mining, intelligent control loops, self-optimizing audit algorithms, and dynamic decision support interfaces. The study results showed that integrating digital audit functions into strategic management structures significantly increases the synchronization between operational effectiveness and strategic goals. Organizations that have implemented digital audit into their business architecture demonstrate stronger resilience, improved governance, and more flexible mechanisms for responding to external disruptions. Systems not only automated routine control activities but also served as strategic assets that increased the adaptability and predictability of the organization. The сonclusions show that strategically integrated digital audit mechanisms have moved beyond their traditional role as retrospective assessment tools. Instead, they have evolved into proactive frameworks that inform, guide, and adjust business strategy in real time. Transformation supports the long-term competitiveness of enterprises, strengthens organizational alignment, and fosters a culture of continuous improvement that is consistent with digital maturity and strategic innovation.