Methodology for Assessing the Level of Organizational Maturity of the Digitalization Processes of Internal Public Financial Control as a Functional Element of Public Administration

The relevance of the research topic is justified by the fact that the transition to preventive forms of control activities in the context of digitalization requires the creation of scientifically grounded tools to assess the effectiveness of ongoing changes. The purpose of the work is to develop a conceptual multilevel model and a measurement methodology for determining the organizational maturity of internal state financial control processes. To achieve this, the tasks of classifying the control architecture according to six basic criteria and forming an aggregated indicator using adjusting weight coefficients were accomplished. The scientific and practical significance of the research lies in the creation of a benchmarking tool that helps to identify organizational gaps and design trajectories for the institutional development of control and audit structures. The main result is the proposed integrated assessment methodology based on the concept of the «balance of limit values», which prevents disproportions between technological and staffing provisions. It is concluded that the transition to a higher status is possible only with the harmonious and synchronized development of all structural components of the department. The value and scientific novelty of the work consist in the integration of process management and institutional theory, which shifts the focus of assessment from technical metrics to the evolution of regulatory, personnel, and performance aspects of public administration functioning