INFORMATION TECHNOLOGIES AND SYSTEMS FOR ORGANIZING INTERNAL AUDIT OF THE ENTERPRISE

Abstract

The article examines the problem of organizing internal audit (IA) of enterprises under the current economic conditions of Ukraine. It is determined that traditional audit methods, based on selective analysis and retrospective control, do not provide an adequate level of efficiency in the modern environment. Internal audit is characterized by large volumes of data. The feasibility of integrating information technologies (IT) and systems into the internal audit process is substantiated, as a tool to enhance transparency, timeliness, and analytical depth of inspections. A conceptual model of IT implementation in internal audit is developed. The model formalizes the interaction of three subsystems: data, information technology solutions, and audit procedures. The model is presented in the form of a block diagram, demonstrating the transformation of traditional audit into an optimized mechanism for supporting managerial decisions. It is proven that the quality of audit results directly depends on the quality of data and the level of automation of information processing and analysis. At the conceptual level, a description of the use of modern digital tools in IA procedures is provided, ranging from business analytics platforms (Power BI, Tableau), machine learning algorithms, to artificial intelligence systems and hybrid information systems. Based on the analysis, a table is proposed that systematizes IT by IA stages and defines their functional purpose. This made it possible to clearly identify which tools are appropriate to use for data collection, preprocessing, analysis, monitoring, forecasting, and decision-making support. The results of the study confirmed that IT integration into IA will promote the transition from retrospective inspections to continuous monitoring, reduce risks for enterprises, increase the efficiency of control, and create a foundation for strategic enterprise development. It is shown that further research should focus on developing methodological approaches to the practical implementation of the proposed model in organizations across various industries.