from 01.01.2003 to 01.01.2021
Rostov-on-Don, Russian Federation
Th e article discusses new challenges to the system of supreme governmental audit bodies. The transformation of financial control bodies is necessary in modern conditions, as it allows to overcome the diffi culties of implementing control measures in a pandemic and to be able to reorient towards their implementation in the remote work mode, without reducing their effi ciency and quality. Th e article is devoted to the study of the rapidly proceeding processes of digitalization of state fi nancial control, which are acquiring special relevance in modern conditions.
state fi nancial control, auditor of the future, transformation, INTOSAI
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