ENSURING THE EFFICIENCY OF INTERNAL STRATEGIC CONTROL OF THE ENTERPRISE IN THE SYSTEM OF ORGANIZING ACCOUNTING ON THE BASIS OF DIGITALIZATION (E-AUDIT)

Abstract

The introduction of E-audit (in particular the SAF-T UA format) changes the fundamental  approach to internal control: from retrospective analysis and sample inspections to preventive monitoring in real time. Digitalization allows for the automated identification of anomalies in large data sets, which minimizes the risk of the human factor and ensures the continuity of control procedures. The transition to e-administration and the implementation of the National Revenue Strategy until 2030 require businesses to adopt new approaches to data transparency. The problem: traditional control methods are not keeping up with the speed of digital transactions, which creates tax risks. Purpose: to substantiate the mechanism for integrating e-audit into the strategic internal control system. In the research process, a combination of general scientific and specific methods was used. Namely: the dialectical method of cognition was applied to analyze the evolution of internal control under the influence of technological changes; the modeling method was used to develop an algorithm for implementing SAF-T UA. The article examines the impact of implementing e-audit tools, in particular the standard audit file (SAF-T тUA), on the architecture of the enterprise’s internal control system. It is substantiated that the digitalization of control procedures allows for the transition from episodic to continuous monitoring of business operations. Particular attention is paid to the role of accounting and analytical support in the formation of data sets for e-audit in the process of organizing accounting. Based on the analysis of the National Revenue Strategy until 2030, an algorithm for implementing SAF-T at the enterprise was developed, which minimizes tax risks and increases the strategic stability of the business. As a result of the study, the concept of synergy between e-audit and strategic internal control was substantiated, where the standard audit file is considered not only as fiscal reporting, but as a verified database for making management decisions. The developed algorithm for implementing SAF-T UA is of practical importance, as it allows business entities to minimize the risk of imposing penalties due to the detection of technical errors in accounting before submitting the file to the State Tax Service. Using e-audit tools reduces the time for conducting internal audits by 40-60% and increases the reliability of financial reporting.