Internal control of business processes in distribution companies: organisational aspect

Abstract

Abstract: The purpose of the article is to substantiate the theoretical and practical foundations of organizing internal control of business processes in a distribution company, taking into account the digital transformation of the economic environment. The research focuses on identifying an optimal model of internal control capable of ensuring management efficiency, risk minimization, and the resilience of business operations. The methodological basis of the study is the system and process approaches, as well as the analysis of modern control models – COSO, ERM, BPM, ISO 9001, and ERP control. To achieve the stated goal, methods of comparative analysis, generalization, business process modeling, and structural-logical synthesis were applied. This made it possible to determine the interconnection between control procedures, digital management tools, and the strategic objectives of the distribution company. The results show that an effective internal control system has an integrated nature, combining process-oriented, risk-based, and digital-analytical approaches. Its practical implementation relies on the use of ERP, CRM, and BI technologies, which enable real-time monitoring of key performance indicators, reduce the likelihood of errors, and improve the accuracy of managerial decisions. The proposed model ensures systematic control over inventory, sales, marketing, and logistics processes, creating a unified information environment for decision-making. The conclusions emphasize that internal control in modern distribution company is transforming from a verification function into a strategic management instrument. Its implementation contributes to improving operational efficiency, financial stability, adaptability to external changes, and strengthening the distribution companies competitive position. The obtained results can be used to enhance control systems in the corporate sector, develop internal audit standards, and implement digital solutions in management practice. Keywords: control procedures, risk-based approach, digital transformation, ERP systems, business analytics, risk management, strategic resilience.