Methodological foundations of internal audit and cost control at industrial enterprises in the context of digitalization
Abstract. The article considers modern approaches to internal audit and cost control at industrial enterprises in the context of digitalization and automation of business processes. The purpose of the study is to develop practical recommendations and a mathematical model for optimizing internal audit and cost control in the context of digitalization to improve the effectiveness of enterprise management. The methodological basis of the study consists of the analysis of scientific literature, the evolution of internal audit and cost control methods, a comparative analysis of their features, limitations and possibilities of using digital products. Particular attention is paid to the implementation of Russian digital technologies, their compatibility with existing methods and practical possibilities for optimizing enterprise costs. Recommendations have been developed and an algorithm for integrating internal audit and cost control tools into the enterprise management system has been proposed. A mathematical model is presented that allows assessing the feasibility of introducing digital technologies. Usingthe example of electrical engineering companies in the Samara Region, it is shown that digitalization has a positive impact on the performance of enterprises.
Keywords: internal audit, cost controlling, digitalization, automation of audit procedures, production costs, enterprise expenses.
Highlights:
- digitalization of internal audit and cost controlling requires an integrated approach, including the use of automated analytical systems, big data technologies and specialized software for cost management in industrial enterprises;
- compatibility of Russian digital technologies with audit and cost controlling methodologies allows enterprises to effectively integrate these solutions into the management system;
- the choice of digital tools for internal audit and cost controlling can be implemented using the mathematical model presented in the work;
- further integration of artificial intelligence and bigdata analysis opens up prospects for predictive analysis and more accurate cost control, which will become an important stage in the evolution of internal audit and cost controlling.
Irina A. Naugolnova, Vladislav S. Kuznetsov - Samara State University of Economics, Samara, Russia