title: ÐÐ¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÐ¾Ð²Ð½Ñ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¡ÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð°Ð»Ð°ÑÑ 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: Increasing the level of digitalization of the state audit on the example of the Accounting Chamber of the Russian Federation
Creators: name: ÐÐ½ÑÐ¾Ð½Ð¾Ð²Ð°, Ð®Ð»Ð¸Ñ
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: 2023
Subjects: ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ
cÑÐµÑÐ½Ð°Ñ Ð¿Ð°Ð»Ð°ÑÐ°
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
digatalization
sustainable development
accounting chamber
digital technologies
financial reporting
state audit

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¡ÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð°Ð»Ð°ÑÑ Ð Ð¤ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°: ÑÑÑÐ½Ð¾ÑÑÐ¸, Ð¿Ð¾Ð½ÑÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð¸ ÐµÐ³Ð¾ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸, ÑÑÐ°Ð¿Ð¾Ð² ÐµÐ³Ð¾ ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ñ, Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ¾Ð², ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑÐ¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ Ð°ÑÐ´Ð¸ÑÐµ; - ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°: ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð¡ÑÐµÑÐ½Ð¾Ð¹ ÐÐ°Ð»Ð°ÑÑ, Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð² Ð½ÐµÐ¹, Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð² Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¡ÑÐµÑÐ½Ð¾Ð¹ ÐÐ°Ð»Ð°ÑÑ; - Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð±ÑÐ´ÑÑ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÑÑ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹, ÐºÐ°Ðº Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ, ÑÐ°Ðº Ð¸ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐµÐ¼Ñ ÑÐ²ÑÐ·Ð°Ð½Ð° Ñ ÑÐµÐ¼Ð¸ Ð¼Ð¸ÑÐ¾Ð²ÑÐ¼Ð¸ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸ÑÐ¼Ð¸, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¿ÑÐ¾Ð¸ÑÑÐ¾Ð´ÑÑ Ð² ÑÑÐµÑÐµ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹. ÐÐ° ÑÐµÐ³Ð¾Ð´Ð½ÑÑÐ½Ð¸Ð¹ Ð´ÐµÐ½Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð²Ð½ÐµÐ´ÑÑÑÑÑÑ Ð² ÑÐ°Ð·Ð½ÑÐµ ÑÑÐµÑÑ Ð¶Ð¸Ð·Ð½Ð¸ ÑÐµÐ»Ð¾Ð²ÐµÐºÐ°. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ðµ ÑÐµÑÐµÐ½Ð¸Ðµ, ÑÐ°ÐºÐ¾Ðµ ÐºÐ°Ðº ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐµÑÑÑÐ°. Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð´Ð»Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð´Ð°Ð½Ð½ÑÑ Ð°Ð²ÑÐ¾ÑÐ¾Ð¼ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»ÑÑ Ð¿Ð°ÐºÐµÑ MS Office (Excel).
description: The purpose of the work is to analyze and form recommendations for improving and modernizing the activities of the Accounts Chamber of the Russian Federation in the conditions of digitalization. The following tasks were solved: - The analysis of the theoretical foundations of the digitalization of the state audit: the essence, the concepts of audit and its digitalization, the stages of its formation, regulatory legal acts regulating the use of information technologies in the state audit; - The analysis of practical aspects of the digitalization of the state audit is carried out: characteristics of the Accounting Chamber, information technologies used in it, problems in the informatization of the activities of the Accounting Chamber; - Recommendations have been developed that will address the use of information technology, both in the activities of the accounting board and in the process of evaluating the effectiveness of this activity. The relevance of this topic is related to the global trends that are taking place in the field of information technology. Today, information technologies are being introduced into various spheres of human life. The sources of information were data from domestic and foreign research literature, official Internet resources and analytical agencies. The use of a practical digital solution, such as distributed registry technologies, is proposed. In the process of writing the work, the author used the MS Office (Excel) package for data analysis and processing.