УДОСКОНАЛЕННЯ СИСТЕМИ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ВНУТРІШНЬОГО КОНТРОЛЮ НА ПІДПРИЄМСТВАХ Е-БІЗНЕСУ

The article is devoted to the approaches to forming the information support systems for internal control at e-business enterprises. The new type of business – e-business – was determined. We distinguished the features which differentiate e-business enterprises from the companies of other industries. We determined the approaches to the formation of information support for enterprise management, the range of objects and subjects of internal control at e-business enterprises. The process of information support of internal control at e-business enterprises was investigated considering the peculiarities of their activities.

We grounded the necessity of functioning of the internal control department at the enterprise. The features and methods of organization of internal control have been considered. The positive and negative aspects of each method of organization of the internal control department have been determined.

Based on the results of the study, we proposed to expand the range of subjects and objects. Based on a detailed analysis of the process of creating and functioning of the internal control system at enterprises using information and telecommunication technologies and means, we developed a conceptual architectural model of information support for internal control at e-business enterprises during the COVID-19 pandemic. Close interrelation of the components of internal control ensures the formation of an integrated system that can respond quickly to the challenges that arise in the implementation of e-commerce.

The need for businessmen conducting e-business to adapt their own sites for gadgets and continue to work in areas such as interactive visualization, the development of other advanced programs for online stores, and the launch of new logistics services has been proven. We proved that the object of internal control of e-business enterprises is: the system of accounting and management of the enterprise; the quality of work of special services, which are created for the purpose of control within the limits of the functional duties; planning and business processes.

We identified the click-and-bric system as a profitable means of doing e-business, which allows customers to provide a convenient way to experience both traditional retail services and online shopping.