Subject. Audit of operations with the digital ruble. Objectives. Identifying the features of planning an audit of operations with the digital ruble in modern corporate structures. Methods. General scientific principles and research methods have been used. Results. Key aspects of auditing operations with the digital ruble have been considered, including planning stages, risk assessment, and resource allocation. Particular attention is paid to the need to adapt traditional audit approaches to the digital environment. Based on the analysis, recommendations for improving audit efficiency are proposed, emphasizing its role in building trust in digital financial assets and strengthening the stability of corporate structures. Conclusions. The digital ruble, introduced by the Central Bank of the Russian Federation, is an innovative form of currency that combines the properties of cash and non-cash money. Its emergence opens up new prospects for the economy, but is accompanied by risks related to transparency, fraud, and the stability of the financial system.
Keywords: digital ruble, audit, financial stability, digital assets, corporate structures
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