METHODOLOGY OF CONTROL OF OPERATIONAL ACTIVITIES IN THE MANAGEMENT SYSTEM OF A TRADE ENTERPRISE

Abstract

The publication highlights the issue of the methodology of control of operational activities in the manage-ment system of a trade enterprise in the conditions of digitalization of business processes, development of e-commerce, strengthening of operational risks and transformation of internal control systems. Based on the analysis of scientific publications, it was determined that modern internal control systems are gradually transforming from traditional docu-mentary control to integrated digital systems of operational risk management. Different approaches to determining the essence of internal control of the operational activities of a trade enterprise have been identified. In modern scientific approaches, internal control is increasingly interpreted as an integrated system of operational management aimed at preventing violations and minimizing risks in real time. The relationship between the level of digitalization of trade ac-tivities and the need to transform internal control methods has been determined. It is proven that the development of commercial commerce, automated sales systems, CRM and ERP platforms, digital logistics systems and online payments creates new risks of fraud, data manipulation, cyber threats and failure to detect violations in trade transactions. The use of digital control tools ensures increased efficiency of monitoring, accuracy of analytics and efficiency of risk manage-ment. It is substantiated that the most problematic areas of control remain cash transactions, write-offs of goods, returns of goods, inventory of goods, purchasing transactions, online sales and transactions with marketing bonuses. It is proven that an effective internal control system should be focused not only on detecting violations, but primarily on their preven-tion by forming an adaptive control environment, developing corporate ethics, clear distribution of responsibilities and digitalization of control procedures. Prospects for further research in the direction of developing an internal audit system based on artificial intelligence, predictive risk management, ESG-oriented control mechanisms, digital monitoring of trading operations, cybersecurity of internal control and integration of artificial intelligence into the risk management system of trading enterprises are outlined.