Innovation science and technologiy Том 2 № 3 (2026)
INTERNAL CONTROL SYSTEM IN THE DIGITAL ECONOMY: PROBLEMS AND SOLUTIONS
Mekhmonaliev, Ulugbek
Аннотация
This article provides a scientific analysis of the process of establishing and enhancing internal control systemsin companies in the context of the digital economy. It underscores the importance of internal control systems for corporategovernance, their role in risk management, and their impact on financial stability. With the advent of digital technologies,internal control systems are expected to evolve from traditional inspection processes into proactive, real-time managementtools. The article also emphasizes the importance of automating internal control processes, integrating them withinformation systems, and adopting a risk-based approach. The findings of this research are essential for improving theeffectiveness of company management, minimizing financial errors, and ensuring the optimal use of resources.
internal control, internal monitoring, internal audit, digital economy, corporate governance, risk management, financial stability, digital technologies
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