Digital turn in the system of state financial control: role of artificial intelligence

Authors

A. S. Palazyan
Kuban State Agrarian University named after I. T. Trubilin, Russian Federation

DOI

https://doi.org/10.31429/2224042X_2024_73_11

Abstract

Increasing investment in IT infrastructure and aggressive development of AI strategies are aimed at ensuring efficiency and accuracy in the public sector. The Accounts Chamber of the Russian Federation serves as an example by introducing artificial intelligence technologies and thereby opening up prospects for increasing the efficiency and quality of audit activities. However, to fully implement the potential of AI, a number of technical, ethical and legal issues must be resolved.

Keywords

institutional-organizational supersystem, physical, cognitive and digital spaces of activity, control environment, hybrid attacks

Author Info

A. S. Palazyan

Doctor of Economics, Professor, Department of State and International Law at Kuban State Agrarian University named after I. T. Trubilin, Auditor, Member of the Board of the Chamber of Control and Accounts of the Krasnodar Territory

References

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Article Details

Issue

2024 · No. 1 (73)

Section

Digital Economy

Publication History

Published 2024-03-20

How to Cite

[1]
Palazyan A.S. Digital turn in the system of state financial control: role of artificial intelligence // Economics: Theory and Practice. 2024. No 1 (73). С. 11–15. DOI: 10.31429/2224042X_2024_73_11

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Copyright (c) 2025 A. S. Palazyan

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This work is licensed under a Creative Commons Attribution 4.0 International License.