INTERNAL AUDIT OF IT COMPANIES: AN ANALYTICAL APPROACH IN A COMPREHENSIVE MANAGEMENT SYSTEM

Abstract

The article examines internal auditing as a key element of a comprehensive IT enterprise management system in the context of economic digitalization, increasingly complex business processes, and growing risks. It is argued that the specific nature of IT companies, characterized by a high proportion of intangible assets, the use of digital business models, flexible forms of employment, cross-border operations, and multi-channel information systems, necessitates the adaptation of traditional approaches to the organization of internal control and audit. The essence of internal audit as a tool not only for control but also for management and prevention, aimed at the timely detection of deviations in financial and economic activities and reducing the likelihood of negative consequences, is revealed. The areas of internal control, in particular operational control and compliance control, are systematized, and the main methods of internal audit, including organizational, documentary, inventory, and analytical methods, are summarized. Particular attention is paid to analytical ratios as tools for early detection of risk areas (“analytical beacons”), which allow to increase the effectiveness of internal audit, reduce the volume of labor-intensive sample checks, and focus control on key business processes. An algorithm for the application of analytical indicators in the internal audit process of IT companies is proposed, covering the stages of indicator selection, calculation, signal monitoring, deviation diagnosis, and the formation of management recommendations. The feasibility of using modern information systems and software to automate internal audit analytical procedures is justified, which ensures continuity of control, reduces the risk of human error, and increases the speed of management decision-making. It is concluded that the integration of analytical tools and digital technologies into the internal audit system contributes to the transformation of internal control from a reactive to a preventive mechanism for managing an IT enterprise and increases its financial stability and adaptability.