According to the resolution, the Concept for the Digitalization of Internal Audit Activities in State Bodies and Organizations and the Roadmap for its implementation have been approved. In addition, amendments and supplements related to the digitalization of the internal control system have been introduced to the Concept for Further Improvement of the Internal Control System in Republican and Local Executive Authorities for 2025–2027, which had been approved by Resolution No. 446 of the Cabinet of Ministers dated July 16, 2025.

The Concept provides for the following:

• introduction of a unified and integrated centralized digital ecosystem to address systemic challenges in the digitalization of the state internal audit and control system;

• analysis of general trends and key conclusions regarding the digitalization of internal audit and internal control systems in foreign countries;

• priority areas for introducing digital technologies into state internal audit and internal control activities, digitalizing coordination and evaluation processes, as well as training qualified personnel and continuously improving their skills;

• expected outcomes from the digitalization of internal audit and control activities based on the implementation of the Concept.

Furthermore, in accordance with the resolution, during 2027–2028 the “State Internal Audit” information system, covering internal audit activities, risk management, and the internal control system, will be developed and integrated with the relevant information systems of ministries and agencies.

As a result, the newly created information system will enable the use of auto-control and auto-prevention mechanisms, automated assessment, and remote monitoring systems within internal audit and control activities. This will help prevent cases of misuse and inefficient use of state budget funds.

At the same time, the digitalization of internal audit, risk management, and control processes will reduce the human factor and create opportunities to enhance the scope, quality, and effectiveness of audit activities through the use of artificial intelligence.

PR and Communications department

Ministry of Economy and Finance