MODERNIZATION OF ACCOUNTING AND CONTROL PROCESSES IN MODERN CORPORATE STRUCTURES IN THE CONDITIONS OF THE DIGITAL ECONOMY

The article discloses and analyzes the influence of the construction of the company's information base on the results of internal corporate control and emphasizes the need to update the concept of accounting and control processes in the conditions of the digital economy. This is dictated by the growing need for detailing and aggregation of accounting information in a digital format, as well as the problems of information systems integration. Currently, the use of big data (Big Data) in the activities of enterprises is gaining great importance. The article emphasizes the expediency of considering their main principles, challenges and tools for working with them in the analysis and information management of the corporate environment, including modeling and machine learning algorithms, which, in turn, significantly affects the concept of accounting and control processes. Therefore, it is emphasized the need to adapt the accounting and control processes in the corporate management system to the new requirements of the digital economy. Special attention is paid to the importance of information support of control procedures, while the importance of data interpretation by controllers to achieve their effectiveness is emphasized. The article describes the systematization of information flows in enterprises through the rules of document circulation and their compliance with accounting principles to ensure the transparency of financial reporting. The role of the internal corporate control service is considered advisory and analytical, aimed at minimizing financial losses and optimizing the company's assets. At the same time, the issue of risk management in corporate development becomes particularly important, which also requires the modernization of the internal corporate control system. In addition, the assessment of synergistic effects in corporate decisions is considered, demonstrating their importance in the context of corporate governance in the digital economy.