Abstract
The problems of developing the internal control system of companies are becoming more acute in a rapidly improving digital economy. This article examines the issues and prospects of the business internal control system in the digital economy. A SWOT analysis was compiled through which the advantages and disadvantages of automation of the internal control system were discussed, noting possible benefits such as improved efficiency, reduced errors and risks, and accelerated decision-making processes. At the same time, they point to other problems, such as ensuring information security, and data protection, and training employees to use new technologies. The main purpose of the article is a comprehensive review of the relevance of the development and problems of internal control of the company in the digital economy on the world stage. The article discusses important topics such as the analysis of current trends in the digital economy at the global level and their impact on the requirements for internal control systems, such as compliance with international standards, local laws, and the conduct of state control. The article also discusses existing automation products, considering the positive aspects and problems of implementation, as well as popular programs according to the level of popularity of software implementation for internal control and financial reporting. In conclusion, the study emphasizes that in the digital economy, internal control systems must be constantly updated and developed, and companies, in turn, must actively use modern information technologies to increase efficiency and competitiveness.