A SCIENTIFIC AND METHODOLOGICAL APPROACH TO IMPROVING ORGANIZATIONAL MANAGEMENT SYSTEMS UNDER DIGITAL TRANSFORMATION BASED ON ECONOMIC ANALYSIS AND AUDIT CONTROL
Abstract
Digital transformation has become a decisive factor in reshaping the architecture of modern organizational management systems. In the context of growing data intensity, regulatory complexity, and the need for real-time managerial responsiveness, traditional governance models based on fragmented reporting and delayed control mechanisms are no longer sufficient. This article develops a dissertation-oriented scientific framework for improving organizational management systems under digital transformation conditions, with special emphasis on automated accounting systems, economic analysis, KPI governance, internal audit, compliance monitoring, and business intelligence dashboards.The study synthesizes theories of business process management, accounting information systems, enterprise resource planning, digital governance, and audit control to construct an original Integrated Digital Governance and Audit Control Model (IDGACM). The article further introduces an authorial scientific indicator—the Management Control Digitalization Index (MCDI)—designed to evaluate governance transparency, decision speed, analytical discipline, and cost efficiency