title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¾Ð¿ÑÑÐ° ÐÐÐ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of technology and methods of government audit in the context of digitalization using the experience of the Ð¡hina
Creators: name: Ð¡ÑÐ¹ Ð¦Ð·ÑÑ Ð°Ð¾
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð³Ð¾ÑÑÐ´Ð°ÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð¼Ð¾Ð´ÐµÐ»Ñ Ð·ÑÐµÐ»Ð¾ÑÑÐ¸ Ð°ÑÐ´Ð¸ÑÐ°
Ð¼ÐµÑÐ¾Ð´ Ð½ÐµÑÐµÑÐºÐ¸Ñ Ð¼Ð½Ð¾Ð¶ÐµÑÑÐ²
digital audit
digital audit maturity model
fuzzy set method
investment analysis

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description: The purpose of the work is to assess the level of maturity of government audit and develop recommendations for the development of technologies and methods in the context of digitalization using the experience of the PRC. The main results of the graduate qualification work: - the theoretical foundations of state audit are considered; - studied types of organizational structure of state audit organizations; - digital technologies used in public audit are considered; - based on the fuzzy sets model the assessment of the maturity of digital public audit in the Russian Federation and China was calculated; - the possibility of applying digital technologies in public audit activity on the example of the Peoples Republic of China is considered; The relevance of the topic is due to the tasks of digitalization of government audit in the Russian Federation - to build a comprehensive ecosystem for collecting, structuring and analyzing financial and economic data on the scale of the Russian Federation. The scientific novelty of the study lies in the development of a methodology for determining the level of maturity of state digital audit and assessing the level of maturity of state digital audit in different countries. The work was based on materials from the Accounts Chamber of the Russian Federation, statistical data from Rosstat, and research reports from the Ministries of China. Analysis, data processing and calculations were carried out using the MS Office package (Excel). Research methods used: general scientific research methods; content and comparative analysis; economic and statistical modeling; fuzzy set method; methods of investment analysis.The practical significance of the work is that the use of the experience of the Peoples Republic of China in Russia will make it possible to introduce modern digital technologies in the state audit activities of the Russian Federation.