The use of digital technologies in the system of state financial control

UDC 004.1
DOI: 10.36871/u.i.k.2025.05.01.016

Authors

Diana R. Romanova,
Ministry of Finance of the Russian Federation, Moscow, Russia

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.
Author’s conclusion: 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”