Development of the accounting and internal control system in the organization in the context of digital transformation

The article examines modern trends in the digitalization of accounting and internal control systems at Russian enterprises. Based on a comprehensive analysis of implementation cases, expert interviews with IT directors and industry reports, key technologies that provide real-time monitoring are identified: ERP systems, RPA, IoT tracking, AI analytics and blockchain platforms. Particular attention is paid to implementation issues, including the high cost of solutions, shortage of qualified personnel and regulatory uncertainty. It has been proven that hybrid models combining classic ERP (1C, SAP) with cloud services and robotic processes demonstrate the greatest efficiency. The article contains a practice-oriented classification of technologies by industry (finance, retail, manufacturing) and a forecast of promising development areas, including NLP analysis of contracts and digital twins. The results of the study are valuable for financial directors, auditors and IT architects planning to modernize control systems.