Methodological foundations of internal audit and cost control at industrial enterprises in the context of digitalization
Abstract
The article considers modern approaches to internal audit and cost control at industrial enterprises in the context of digitalization and automation of business processes. The purpose of the study is to develop practical recommendations and a mathematical model for optimizing internal audit and cost control in the context of digitalization to improve the effectiveness of enterprise management. The methodological basis of the study consists of the analysis of scientific literature, the evolution of internal audit and cost control methods, a comparative analysis of their features, limitations and possibilities of using digital products. Particular attention is paid to the implementation of Russian digital technologies, their compatibility with existing methods and practical possibilities for optimizing enterprise costs. Recommendations have been developed and an algorithm for integrating internal audit and cost control tools into the enterprise management system has been proposed. A mathematical model is presented that allows assessing the feasibility of introducing digital technologies. Using the example of electrical engineering companies in the Samara Region, it is shown that digitalization has a positive impact on the performance of enterprises.
About the Authors
I. A. Naugolnova
Samara State University of Economics
Russian Federation
Russian Federation
Naugolnova I. А. – Doctor of Economics, Associate Professor, Professor of the Department of Economics, Organization and Strategy of Enterprise Development
Samara
V. S. Kuznetsov
Samara State University of Economics
Russian Federation
Russian Federation
Kuznetsov V. S. – postgraduate student
Samara
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Review
For citations:
Naugolnova I.A., Kuznetsov V.S. Methodological foundations of internal audit and cost control at industrial enterprises in the context of digitalization. Vestnik of Samara State University of Economics. 2025;(5):71-81. (In Russ.)
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