UDC 657.6
DOI: 10.36871/2618-9976.2023.10.008
Authors
Lela V. Chkhutiashvili,
O.E. Kutafin Moscow State Law University (MSAL), Moscow, Russia
Abstract
The author analyzes the state audit of the XXI century, which is acquiring a digital format today. Ensuring standardization, optimization and unification of processes and procedures, improving the quality of documentation of information and accounting, increasing the reliability of reporting based on flexible and adaptive information technologies, as well as the transition to uniform standards of electronic financial information of public sector organizations and their counterparties allow for automatic processing and guarantee legal significance. The State receives information about the financial condition of public sector organizations at any time. When carrying out external state audit (control), the achievements of the digital economy are used, aimed at creating points of interaction with economic entities of the market economy and improving the quality of state audit.
Keywords
Digital technologies, Intelligent audit, Smart control system, Automation of business processes, Unified electronic SFAD environment, Automated financial and budgetary controlling, Risk-oriented approach
