Abstract
<jats:p>Formulation of the problem. Tourism is a strategic sector of the economy that is closely connected with more than 50 other industries, including transport, construction, trade, the agricultural sector, culture, and the arts. For the successful development of the tourism business, it is necessary to study the tourism potential of different territories, analyze the available resources, and understand how they influence the economic and social life of the country. The purpose of the study. From the perspective of sustainable development, tourism also plays an important role: it contributes to the formation of a healthy lifestyle, the creation of new jobs, and the improvement of the population’s welfare. The object of the study is the organizational, methodological and technological aspects of strengthening internal control systems through the implementation of modern digital technologies and innovative monitoring tools. Research methods. Using a descriptive-analytical methodology based on secondary data, regulatory documents, corporate reports, and international assessments, the paper evaluates the extent to which digitalization, automation, data analytics, and continuous control mechanisms have strengthened internal control effectiveness. The main hypothesis. The introduction of modern digital technologies (including automation systems, data analytics, artificial intelligence, and blockchain) into the internal control systems of Azerbaijani organizations will significantly increase their efficiency, reduce operational risks, improve the detection of financial violations, and ensure greater transparency of business processes, which will contribute to the overall strengthening of corporate governance in the country. Present of the main material. In the post-pandemic period, tourism is considered one of the key instruments for developing the non-oil sector of Azerbaijan’s economy. The growing interest in tourism services stimulates the development of production and the service sector, increases consumption, and positively affects regional development. One of the priorities is the digitalization of the tourism industry and improving the efficiency of local tourism destinations through active cooperation between the state and the private sector. Originality and practical significance. The article analyzes the current state of domestic tourism in Azerbaijan, including the consequences of the pandemic and the current level of infrastructure. The study is based on statistics on revenues and employment, as well as qualitative indicators such as digitalization, government initiatives, and principles of sustainable development. Conclusions and prospects for further research. Special attention is paid to the economic effect of tourism and ways to increase the attractiveness of regions. Based on data from national and international organizations, the paper proposes recommendations for the further growth of the industry</jats:p>