Internal audit of the effectiveness of operational management of it industry enterprises in the conditions of digitalization

The paper is devoted to a comprehensive analysis of internal audit of operational management efficiency, with a particular emphasis on its characteristics and influence on the activities of IT companies. The purpose of the paper is to identify the key factors that contribute to the efficiency of operational management in IT industry enterprises and to define the role of internal audit as a tool for enhancing the quality of managerial decisions. The analysis of the current scientific works of domestic and foreign authors dedicated to the issues of auditing management efficiency in general and operational management in particular has been conducted. Based on the conducted analysis, a number of key aspects have been identified that require detailed consideration: the need to account for the specifics of internal auditing in IT companies, the determination of specific control points, metrics, and performance indicators that are most relevant to the IT business. Particular attention is paid to the role of project management, the analysis of the effectiveness of project management as the primary organizational form of activity in IT companies, and their impact on operational management efficiency. Key performance indicators (KPIs) have been identified, especially for IT startups. The use of modern digital tools for conducting internal audits of operational management efficiency in IT companies has been analyzed and explored. The relationship between internal management audit and operational audit has been examined as sources of information for assessing operational management efficiency. It is concluded that internal auditing of operational management efficiency is an integral part of the successful operation of IT companies. By timely identifying and eliminating shortcomings, internal auditing contributes to improving the quality of management decision-making, optimizing business processes, and achieving the company's strategic goals.