Transformation of internal control of budgetary institutions in the context of digital technology development

The article discusses the issues of assessing internal control in public institutions. Implementation of proper internal control is an ongoing and complex process that requires constant assessments to verify its design and operational effectiveness. Diagnostics of internal controls is important for institutions because it identifies weaknesses in controls, reduces risks, ensures compliance with legal documents, improves operational efficiency, maintains financial integrity and protects information security. Significant weaknesses in internal control can result in significant costs to budgets.