https://www.gejournal.net/index.php/IJSSIR <p><em>The<strong> aim of journal is to publish research articles that are related to social sciences. It invites high quality studies in the fields of economics, commerce, management, public administration, political science, education, sports, public finance, business administration, and business law. It welcomes studies that are written other researchers and practitioners. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in humanities and social science. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></em></p> <p><em><strong>ISSN: 2277-3630</strong></em></p> <p><em><strong>Impact factor: 8.036</strong></em></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li><a href="https://portal.issn.org/resource/ISSN/2277-3630">ISSN </a></li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li><a href="http://globalimpactfactor.com/international-journal-of-social-sciences-interdisciplinary-research/">Global Impact Factor</a></li> <li><a href="http://sjifactor.com/passport.php?id=9252">SJIF Impact Factor</a></li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> <li><a href="https://www.neliti.com/">https://www.neliti.com/ </a></li> </ul> </div> Green Earth en-US INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036 2277-3630 <p><a href="http://creativecommons.org/licenses/by-sa/3.0/deed.en_US/" target="_blank" rel="noopener">Creative Commons Attribution- 3.0 Unported License.</a></p> https://www.gejournal.net/index.php/IJSSIR/article/view/2977 <p>This article examines the theoretical and practical aspects of improving strategic management mechanisms of enterprises in the context of digital transformation. The study analyzes changes in enterprise management systems, strategic decision-making processes, and mechanisms for adapting to the market environment resulting from the rapid development of digital technologies. Particular attention is paid to the use of digital technologies, data-driven management decision-making, and the impact of artificial intelligence and digital platforms on enterprise performance. The article also considers issues related to increasing enterprise competitiveness, optimizing management processes, and expanding opportunities for strategic development under conditions of digital transformation. Based on the research findings, scientific and practical proposals and recommendations are developed to improve the organizational and economic mechanisms of strategic management of enterprises.</p> Ibrogimov Sherzodbek Khalimjon ogli Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-09-14 2026-09-14 15 09 1 4 https://www.gejournal.net/index.php/IJSSIR/article/view/2978 <p><em>This article examines the theoretical and methodological foundations and practical methods for evaluating the functioning of an economic entity's internal control system during an audit. It substantiates the decisive role of internal control assessment in determining the sufficiency of audit evidence, the level of audit risk, and the nature, timing, and extent of audit procedures. The study comparatively analyzes the COSO conceptual framework, INTOSAI internal control standards for the public sector, the international professional standards of the Institute of Internal Auditors (IIA), and risk-based, test-of-controls, questionnaire, matrix, scoring, and digital assessment methods. Particular attention is paid to digitalization and the use of artificial intelligence in state audit and financial control in the context of Presidential Decree No. PF-252 of the Republic of Uzbekistan dated 18 December 2025. The results show that no single method provides a sufficiently comprehensive and objective assessment in isolation; therefore, a combined multi-stage approach is required. Practical recommendations are proposed for economic entities and audit organizations to standardize internal control assessment, expand data analytics and continuous auditing, and improve auditors' digital competencies.</em></p> Shahobitdin Nuritdinovich Fayziev Otakhon Kurbonalievich Kushmatov Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-09-16 2026-09-16 15 09 5 13