TRANSFORMATION OF INTERNAL CONTROL OF BUDGETARY INSTITUTIONS IN THE CONTEXT OF DIGITAL TECHNOLOGY DEVELOPMENT

UDC 336.1
DOI: 10.36871/ek.up.p.r.2025.05.07.002

Authors

Elvira N. Borisova,
Military University, Moscow, Russia

Abstract

The article considers the development of internal financial control in an increasingly digitalized environment. Internal control, being an integral part of the institution’s risk management system, ensures the efficient use of public funds, the effectiveness of the tasks set before institutions, and also improves the quality of budget reports. The use of the entire set of forms and methods of internal financial control allows preventing the loss of control over the course of economic in institutions. The digitalization process, which is deeply embedded in the management and accounting processes of institutions, will affect the structure, elements, processes and methods of internal control, including changing the approach to assessing budget risks.

Keywords

control, internal control, budgetary institutions, control proc edures, digital technologies