Digital Technologies as A Factor of Modernization State Financial Control

Анотація

The article explores digital transformation as a fundamental catalyst for modernizing public administration, with a particular focus on reforming the system of state financial control. Digitalization is conceptualized not merely as the adoption of individual technologies but as a systemic shift that redefines institutional arrangements, data governance practices, and the mechanisms through which the state interacts with business entities, civil society, and international partners. The study identifies key technological drivers, such as the Internet of Things, artificial intelligence, blockchain architectures, cloud platforms, and big data analytics, and investigates how these tools enhance transparency, strengthen accountability, and increase the efficiency of control and audit procedures. A comprehensive SWOT analysis reveals the transformative potential of digital technologies, while also outlining challenges associated with cybersecurity risks, staff readiness, interoperability gaps, and legislative constraints. Particular emphasis is placed on Ukraine’s practical achievements, including the development of the Prozorro ecosystem as an internationally recognized model of open contracting. The article highlights how digital transformation contributes to reducing corruption risks, improving budget discipline, facilitating public monitoring, and aligning Ukrainian financial control standards with EU and OECD frameworks. Future directions include building integrated information systems across supervisory institutions, deploying automated risk-oriented audit models, expanding the use of open data tools, and implementing digital mechanisms for monitoring international assistance during post-war recovery. The study concludes that the sustainability and effectiveness of digital reforms depend on strengthening institutional capacity, investing in technological infrastructure, and cultivating advanced digital competencies among public sector employees.

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