Digitalization within Internal Control and Audit in the Public Sector

A task. The digitalization of the economy entails the transformation of economic institutions and the system of public administration. One of the problems of public finance management is the formation of IT-systems of state financial control and internal, to ensure the efficient use of budgetary funds. Purpose of the study. Studying the processes of digitalization of internal control and audit in public sector organizations. Determine how the process of organizing internal financial control and audit will be carried out in public sector organizations in a digital state, its features. In this paper, the possibilities of the digital economy for optimizing control are given, and a list of risks is presented. Practical value. The conclusions made lead to an understanding of the current state of digital technologies, their advantages and features. The area of application of the research results is the system of state financial control, in particular the system of internal financial control and audit of public sector organizations. Originality. As a result of the study of the issue related to the digitalization of the internal financial control and audit system, the main risks and threats were identified when conducting internal financial control and audit in the context of digitalization.

internal financial control, internal audit, digitalization, digital economy