A B S T R A C T

The purpose of the research is to examine the theoretical and methodological aspects of internal audit as one of the areas for the development of internal control under the conditions of the digital economy. The article examines existing scholarly approaches to the specific features of organizing internal audit in the context of digitalization, as well as the requirements imposed by the digital economy.

The methodology of the research – the study employs a systems approach, analysis, and generalization of theoretical perspectives presented in the scholarly works of various researchers.

The practical importance of the research – the findings of the study can be used to address current problems related to the organization, digitalization, development, and promotion of internal audit in the Republic of Azerbaijan.

The results of the research – the methodological foundations of digital internal audit have been substantiated, and the functions and role of internal audit as an integral component of the internal control system under modern conditions have been identified. The advantages of conducting digital audits have been examined, and the development of a strategic roadmap for the advancement of internal audit has been proposed.

The originality and scientific novelty of the research – the study develops contemporary perspectives on the distinctive features of organizing digital internal audit. Drawing on the scholarly works of various researchers and existing legislation, the study identifies well-founded mechanisms for addressing the problems under consideration and proposes relevant methodological approaches.

Keywords: digital economy, internal audit, risk management, audit, information security.

http://doi.org/10.30546/2707-2037.052.2.2026.105