The article deals with the changing approaches to economic security of economic entities in the context of digital technologies, which increase risks and create new threats to achieving the goals set by enterprises and organisations. This article explores the external and internal factors that affect the economic security of an enterprise in the context of digitalisation, and offers recommendations for reducing risks in this area. The study based on an analysis of global trends in the implementation of digital technologies in enterprises and organisations and the study of reviews by consulting firms and extensive scientific literature in this area. The authors propose new approaches for the implementation of digital technologies in enterprises, which will have reduced risks and improve their economic security. The main trends in the digital environment development have been identified; threats that may affect the economic security of financial and economic activities of market subjects have been identified, and ways to reduce the risks to their economic security under digitalisation have been proposed.

The article reviews the content and economic role of monitoring financial and economic activities. The aim of the study is to determine the essence of one of the main elements that make up the internal control system, namely: monitoring, which ensures the economic entity economic security. The subject is an indicative monitoring system, with the help of which risks are identified in a certain segment of the enterprise activity, that is, at the micro level. The research methodology consisted in the information collection and generalisation in order to build a scientific hypothesis about the subject under study, as well as in the recommendations development to improve the internal control system efficiency in the direction of ensuring the economic entity economic security. As a result, the authors proposed a monitoring algorithm that ensures the internal control system and economic security effectiveness.

Internal control is an integral part of an organization’s economic security. The purpose of the study is to determine the internal control tools that allow you to ensure and maintain a sufficient level of economic security of the enterprise. The subject is the internal control system, which is used to identify external and internal threats to the economic security of an economic entity at the micro level. The research methodology is based on the collection and generalization of facts related to the subject under study, the formation of a hypothesis about the subject of research – the Internal Control System (ICS) – and the development of a general idea of ways to overcome existing threats. As a result, the authors made a conclusion about the effectiveness of the internal control system in the enterprise in order to ensure its economic security.