Organization, Models, Mechanisms, Tools, and Technologies of State Risk-Based Auditing

The significant escalation of fiscal risks, increasing managerial complexity, and the transition to digital decision-making platforms necessitate a profound reevaluation of conventional and long-established forms of state auditing. In this context, the risk-based approach is no longer auxiliary but rather a foundational element, shaping a new configuration of state control activities. The purpose of this article is to provide a comprehensive analysis of the organizational principles, models, mechanisms, tools, and technological solutions employed within this type of auditing. The study is grounded in institutional and interdisciplinary approaches, which help identify discrepancies between theoretical interpretations and the practical implementation of this audit framework. It has been found that many publications lack a unified methodological "framework," present fragmented views on risk prioritization mechanisms, and treat digitalization of control primarily as a matter of automation rather than an institutional shift. The author concludes that there is a need to develop a unified interagency standard for risk-based auditing, integrate digital analytical systems, and enhance auditors' competencies in data interpretation. The author’s contribution lies in synthesizing disparate research and applied solutions, as well as formulating specific institutional and methodological recommendations to improve effectiveness in this field. The material will be useful to professionals in regulatory and supervisory bodies, developers of digital platforms in public administration, and researchers working at the intersection of financial and administrative analysis.