Digital trends in risk-based internal audit

Modern socio-economic development of the Russian Federation is accompanied by digital transformation processes of the internal audit system in conjunction with the risk-oriented approach, which does not lose its relevance. The symbiosis of two systemically significant changes necessitates the improvement of the current instrumental and methodological support for digital approaches to the implementation of internal audit. In this regard, the priority area of the study is the development of a risk-oriented approach and the decomposition of existing digital methods into the internal audit system of state commercial organizations. Thus, within the framework of the study, an analysis of the purpose of a risk-oriented approach in internal audit was carried out, trends in the development of risk assessment methods were determined, the use of a risk matrix for the purposes of internal audit was substantiated, the stages of implementation of a risk-oriented internal audit were formed, and a digital methodological toolkit was proposed to optimize risk management procedures in internal audit.