Methodology for developing an information model of internal control of the “procurement” business process using digital technologies based on a risk-oriented approach

The article is devoted to solving the problem associated with the development of an information model of internal control of the “Procurement” business process using digital technologies based on a risk-oriented approach. This algorithm provides for 7 main stages. At the first stage, the study of the enlarged characteristics taken into account when developing a single digital platform is carried out. The second stage provides for the generalization of the best foreign and domestic practices. At the third stage, the current state of digitalization in a particular economic entity is studied. The fourth stage is to form a roadmap and develop a plan for creating a unified information system. At the fifth stage, the choice of the digital technologies used is carried out. The sixth stage involves the definition of enlarged areas of internal control and their subsequent specification. At the seventh stage, a scheme of internal efficiency control in relation to the business process is being developed, which will allow forming information for making effective management decisions based on the functioning of a single digital platform. The proposed methodology is applicable to any business processes and is implemented in the study on the example of the «Procurement» business process. The use of an information model of internal control of the «Procurement» business process based on a single platform and the use of digital technologies will allow replacing disparate point solutions and ensuring effective communication, increasing the effectiveness of control of procurement activities and this business process as a whole.