Ruslan O. PUTINTSEVKazan Cooperative Institute – Branch of Russian University of Cooperation, Kazan, Republic of Tatarstan, Russian Federation putinrusty@mail.ru ORCID id: not available
Subject. This article discusses the design of internal control, which is influenced by digital transformations and the economic security of a business entity subsequently depends on. Objectives. The article aims to identify risk areas and the impact of information systems on designing internal controls, and determine the most important control procedures that can help create an effective internal control system during digital transformations. Methods. For the study, we used case study, analytical, and graphic methods, as well as the method of document control. Results. The article proposes measures aimed at improving the effectiveness of existing control procedures, as well as increasing the overall performance of companies' financial and economic activities, and generally, ensuring stability and economic security. The article also presents the author-developed recommendations for the optimal organization of internal control design in automated business systems. Conclusions and Relevance. Using the results of research when implementing continuous internal control based on automated systems will help reduce the costs of performing monitoring functions and create the optimal design of an economic entity's internal control system. The practical significance of the proposed control procedures is confirmed by their implementation in the activities of business entities.
Keywords: economic security, internal control procedures, risk identification
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