The article proposes a methodological toolkit for assessing the strategy of companies in the digital economy, based on improved conceptual approaches to formalizing the strategy, and auditing the reliability of reports on the implementation of key indicators of the strategy as an integrated system of value-oriented information about the business and its environment. The proposed strategy audit methodology consists of four stages, considered on the example of a conditional information technology company. Its application makes it possible to assess the effectiveness of the strategy, in accordance with which the company has developed, to identify possible shortcomings in the process of developing and implementing strategic decisions.