Electronic information systems of the Chamber of accounts of the Russian Federation and their use in the supervisory activities of the authority

UDC 004

Authors

Zueva A. S.,
associate Professor of the Department of Computer Law and Information Security of the Higher School of State Audit, Lomonosov Moscow State University, Associate Professor of the Department of Legal Support of Public Finance at the Institute of Legislation and Comparative Law under the Government of the Russian Federation, Associate Professor of the Department "State Financial Control and Treasury" of the Financial University under the Government of the Russian Federation, PhD in Economics
Dmitrienko E. A.,
XNUMXth year student of Higher School of State Audit (faculty), Lomonosov Moscow State University

Abstract

The initial conflict of relations in the area of public finance makes it necessary to establish permanent state financial supervision. Owing to wide-spread digitization, the level of informatization of State financial monitoring bod-ies is increasing every year. The Chamber of Audit of the Russian Federation, as the highest body of external State audit in 2018, embarked on a policy of mass digital transformation through automation of control measures. The functional possibilities of the innovations will be revealed by two large-scale projects, such as the automated information system «Unified project environment» and the digital data complex «Electronic passport of the subject of control».

Keywords

financial control, control activity, audit, digital economy, state financial supervision, Chamber of Audit, automation, digitization, automated in-formation systems.