A System for Assessing the Limitations of Digitalization in Internal Public Financial Control n the Public Administration System

The relevance of the topic is driven by the implementation of information technologies in the sphere of control activities, which requires the formation of a comprehensive approach to managing new threats capable of reducing the effectiveness of detecting financial violations. The purpose of the study is to develop a specialized classification of threats and construct a two-dimensional assessment model for prioritizing resource allocation. To achieve this goal, the tasks of identifying aggregated groups of limitations and developing an industry-specific scale for their probability and impact were accomplished. The scientific and practical significance of the work lies in the creation of an applied tool that allows for an objective analysis of technological, informational, and organizational vulnerabilities. As a result of the work, the author has compiled a register of twelve factors. The value and scientific novelty of the conducted research consist in the formation of a unique criteria framework that shifts the focus from classic commercial damage metrics to the performance indicators of public administration procedures.