Mizonova Tatyana K.

Each organization in the course of its activities must comply with a large number of requirements stipulated by national and international legislation, state and industry standards, as well as internal regulatory documents. In the internal control system of large organizations, in order to track compliance with these requirements of the activities of both the entire company and its individual representatives, a tool such as a compliance function is introduced that allows tracking this kind of information. The performance of this function is especially important for insurance companies, since the transparency and legitimacy of their activities contributes to improving the rating of organizations and increases the demand for the services they offer. The authors evaluate the options for the organizational application of compliance in the activities of insurance organizations, depending on their size and specialization. The article notes that at present, in the conditions of digitalization of both economic and social life, increasing the efficiency of financial and economic activities of enterprises is associated with the use of modern digital technologies, in particular, those mentioned in the program documents of the Government of the Russian Federation. The authors analyze the applicability of digital technologies in internal audit systems, including the compliance activities of insurance companies and come to the conclusion that they are the optimal tools for improving the effectiveness of internal control and audit. In addition, the article assesses the readiness of insurance industry organizations to use the most modern methods of collecting, processing and analyzing information. As a result, a number of problems are identified that hinder the introduction of cross-cutting digital technologies in insurance activities, and recommendations are also given for their solution.