Digitalization of internal audit within the enterprise management system

Abstract

The research focuses on the digitalization of internal audit in the enterprise management system. The object of the research is internal audit as a component of enterprise management, while the purpose is to substantiate an integrated model of internal audit digitalization and assess enterprise readiness for its implementation. The objectives of the study are to identify the key components of digital internal audit, determine criteria for assessing readiness, and formalize the assessment through an integral indicator. The study applies methods of analysis and synthesis, systematization, structural-logical modelling, comparative analysis, and generalization. The empirical basis includes a comparative dataset of five Ukrainian joint-stock companies assessed according to five criteria: formalized internal audit unit, accountability to the Supervisory Board or Audit Committee, integration with risk management and internal control, digitalization or IT development, and procedural maturity. The results show that all analyzed enterprises demonstrate a high level of institutional readiness for internal audit digitalization, although the disclosure of digital audit instruments remains uneven. The proposed model combines information, technological, analytical, control, and managerial components and enables a transition from descriptive audit practice assessment to structured evaluation of digital readiness, continuous monitoring, automated risk analysis, and support for managerial decision-making.