Author(s): Veronika Olegovna Kozhina, Natalia Aleksandrovna Zavalko, Olga Evgenievna Matyunina, Galina Stanislavovna Dyakova, Naylya Rifatovna Amirova, Lyudmila Vasilyevna Sargina
The article deals with the development of approaches to forming a system of state financial control in the context of digitalization. It is established that the system of state financial control should meet the requirements of economic efficiency, that is, control costs should not exceed forecast losses when no control measures are taken. This requirement also implies the need to optimize the organizational structure of state financial control, that is, identify and simplify superfluous elements, the perfect combination of centralized and decentralized management in the structure of bodies. It is proven that the efficiency of the state financial control system is associated primarily with whether control activities are regulated, that is, all elements of a control organization cannot operate smoothly without regulations and without applying standard solutions in certain situations. That is why one must establish procedures that determine the nature, scale, frequency and timing of control procedures. It is determined that a joint system of state financial control is a complex multilevel system formed with some subsystems, each of which has a particular structure and development logic. Therefore, an important requirement for a common system is the need to control bodies based on smooth cooperation and coordination of all efforts for financial control in the context of digitalization. That is why at present it is so important to develop various digital systems that foster process optimization in state financial control bodies.