Organization of the internal audit service of a commercial organization during the digitalization of the economy and its importance in assessing the risks of activity

The article substantiates the need to organize an internal audit service, due to the influence of the ever-increasing risks of the activities of commercial organizations. The ways of organizing the internal audit service and the prospects for its creation are described, as well as the stages of internal audit of the risks of the economic process. The concept of digital economy is revealed. The necessity of using digital technologies in the course of internal audit is substantiated.