UDC 336.02
DOI: 10.36871/ek.up.p.r.2025.06.01.025
Authors
Diana R. Romanova
Abstract
Digitalization of public financial control is a continuous process caused by the digital transformation
of the public administration sector. Taking into account the large number of bodies implementing
financial control, it is necessary to choose the optimal approaches to solving this problem.
The subject of the study is the activities of external and internal public financial control bodies in the
context of digitalization. The purpose of the work is to develop the most effective approaches and recommendations
for the implementation of IT technologies in the work.
The digital transformation of budgetary processes related to the formation of a single budget space within
the framework of the state integrated information system “Electronic Budget” requires the introduction and
development of digital technologies in the field of state financial control.
Keywords
state financial control, internal financial audit, GIIS “Electronic Budget”
