The paper considers the problems of digital transformation of organizational and business processes. The analysis of such concepts as "digital transformation" and "digitalization" is given. From the standpoint of systems theory, an example of an abstract organizational system that can be digitally transformed is considered. It is shown that the calculation of systems as functional objects allows us to give a formal description of the process of digital transformation of a system, which consists in converting a system from one type to another, according to the adopted alphabet of elementary systems (nodal objects). Representation of an organizational system as a triune structure "node-function-object" allows us to distinguish between individual aspects of digital transformation. The paper shows that during digital transformation of an organizational system, structural, functional and object characteristics change. An attempt to apply the theory of system-object modeling allows us to talk about the possibility of developing a well-founded method for digital transformation of a system, which allows us to predict the degree of success of this process.