Preview

Trudy Rostovskogo gosudarstvennogo universiteta putey soobseniya

Advanced search

Digitalization of internal control

Abstract

The main advantages of digitalization of internal control are considered, new methods of conducting internal control are disclosed. The main risks that may occur in connection with the introduction of digitalization in the internal control system are described.

About the Authors

S. A. Sagaidak
Rostov State Transport University (RSTU)
Russian Federation

Sagaidak Sergey Alexeyevich, Chair “Economics, Accounting and Analysis,” Postgraduate student



T. O. Grafova
Rostov State Transport University (RSTU
Russian Federation

Grafova Tatiana Olegovna, Chair “Economics, Accounting and Analysis”, Doctor of Economics Sciences, Professor



References

1. Grafova T. O. Risks and threats to economic security in the digital economy / T. O. Grafova, A. F. Shapovalov // Azimut Scientific Research : Economics and Management. – 2020. – Т. 9. – № 1 (30). – С. 382–386. – DOI 10.26140/anie-2020-0901-0096.

2. Pokrovskaya, O. D. Digitalization of the transport industry / O. D. Pokrovskaya // Transport : science, technology, management. – 2019. – No. 12. – P. 3–7. – ISSN 0236-1914.

3. Grafova. T. O. Economic security in the conditions of digital accounting / M. M. Skorev, T. O. Grafova, I. R. Kirishiyeva [et al.] // Education. Science. Scientific personnel. – 2019. – № 3. – С. 98–101. DOI 10.24411/2073-3305-2019-10143

4. Mamaev, E. A. Development of transport and logistics services on the port railroads in the digital transformation of the industry / E. A. Mamaev, V. N. Zubkov, E. A. Chebotareva // Science and Technology of Transport. – 2021. – № 4. – С. 43–49. – DOI 10.53883/20749325_2021_04_43.


Review

For citations:


Sagaidak S.A., Grafova T.O. Digitalization of internal control. Trudy Rostovskogo gosudarstvennogo universiteta putey soobseniya. 2023;(3):105-110. (In Russ.)

Views: 36

JATS XML


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1818-5509 (Print)