Methodological approaches to the integration of automated and digital audit tools as a factor for increasing business security in the conditions of digitalisation of the economy of Ukraine

Abstract

The automation of auditing procedures and the implementation of digital tools create conditions for systematic control of financial flows, improve the accuracy of risk assessment, and reduce the likelihood of operational errors. At the same time, insufficient integration of analytical algorithms and platforms limits transparency in management processes, complicates the detection of financial anomalies, and increases the risk of business losses. The purpose of the study is to systematize approaches to the application of digital audit technologies to increase the security of organizations, optimize the control of financial operations and ensure the stability of business processes in a digital environment. Methods. A systematic analysis of digital platforms and analytical algorithms was conducted to assess their effectiveness in predicting critical financial indicators and monitoring operational flows. A comparative study of automated audit implementations was conducted to evaluate the impact of digital solutions on the quality of managerial decisions. Results. It was found that the use of digital tools increases the accuracy of financial risk forecasting, reduces transaction processing time, and ensures transparency of financial flows. Analytical algorithms contribute to the early detection of anomalies, the adaptation of audit procedures to the specifics of enterprises, and the improvement of internal control efficiency. The integration of digital solutions provides systematic data analysis, monitoring of key indicators, and supports decision-making based on objective information. Conclusions. The implementation of automated and digital auditing tools enhances the economic stability of organizations and the security of business processes, facilitates effective resource management, and creates conditions for sustainable enterprise development in the digital economy. The theoretical value of digital audit methods in minimizing risks and increasing analytical transparency of managerial decisions is demonstrated. In practice, it is recommended to use digital tools to control critical financial operations and support well-founded managerial decision-making.