Subject. This article examines the methods and tools of digital transformation of public financial control. Objectives. The article aims to identify the main trends in the digital transformation of the State financial control model, using the case of internal financial audit to justify the priorities for the implementation of digital technologies in the procedures of internal financial audit and, in general, State financial control in Russia. Methods. For the study, we used the methods of statistical, comparative, logical, and historical analyses, expert assessments, observation, as well as the methods of graphic and tabular visualization. Results. Using cases of international practices, the article demonstrates effective cases of using artificial intelligence for fraud detection, cost optimization, and improving the transparency of budget processes. The article presents a roadmap for the pilot project of the Ministry of Finance of Russia aimed at integrating artificial intelligence into audit work, including the automation of routine operations and risk analysis. Conclusions. The digitization of internal financial audits contributes to reducing the time of inspections, minimizing budget losses, and strengthening trust in State institutions. There is a need for further development of the technological base and adaptation of international practices to achieve compliance with the INTOSAI and EUROSAI standards.
Keywords: State financial control, internal financial audit, artificial intelligence, big data, digitalization
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