ENHANCING THE METHODOLOGY OF INTERNAL COST AUDITING IN THE CONTEXT OF CLOUD TECHNOLOGY USE

The methodology of cost auditing is a crucial instrument for ensuring the high quality of control activities at enterprises. It represents a logically structured system of procedures, techniques, tools, and methods applied by an auditor to achieve the objectives of verifying cost-related data, assessing the reliability of accounting information, and evaluating the effectiveness of resource utilization. Enterprise cost management requires a consistent internal control framework, which is implemented, among other means, through internal audit instruments. Traditional internal cost audit methods include evaluating the completeness and accuracy of cost data, verifying classification in compliance with regulations, assessing efficiency in resource usage, and analyzing the functionality of internal control mechanisms. A classical audit approach relies on periodic document checks, physical auditor presence, and manual calculation and report preparation. In such models, the internal audit of costs primarily operates through selective analysis of accounting documents and local systems, which complicates data integration and timely identification of inconsistencies or errors. Typical traditional audit techniques include document reviews, recalculations, comparisons with budgets or norms, and inventory controls. While these methods are effective in stable operational environments, they are limited in flexibility, scalability, and responsiveness. With the advent of cloud technologies, the internal audit methodology of costs undergoes transformation. Cloud-based tools enable real-time access to accounting systems, integration of various business processes, and automated anomaly detection through dashboards and analytical modules. Cloud computing shifts the audit paradigm from post-factum inspection to proactive and continuous monitoring. Internal auditors can now perform data integrity checks across ERP systems, track KPIs, simulate cost behavior scenarios, and apply artificial intelligence for predictive analytics. Cloud-driven audit methodology includes digital verification, automated triggers for detecting deviations, KPI dashboards, audit trail analysis, forensic techniques, and scenario modeling. These approaches reduce human error, enhance analytical depth, and embed auditing within enterprise-wide risk management systems. The evolution from manual to cloud-based auditing fundamentally enhances the effectiveness, speed, and strategic value of internal cost audit functions.