DEVELOPMENT OF THEORETICAL APPROACHES TO FINANCIAL CONTROL IN THE ERA OF ECONOMIC DIGITALIZATION

This article analyzes the development of theoretical approaches to financial control in the context of economic digitalization. It examines the transition from traditional forms of financial control to digital control systems, as well as the theoretical foundations of technologies such as artificial intelligence, Big Data, blockchain, and electronic auditing. The study investigates the evolution of financial control concepts, their role in modern economic systems, and the emergence of new approaches under conditions of digital transformation. In addition, the article comparatively examines the views of foreign and domestic scientific schools regarding financial control.