IMPORTANCE AND EFFECTIVENESS OF DIGITIZATION IN THEMANAGEMENT OF INTERNAL AUDIT IN PUBLIC SECTORS

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Abstract

This article examines the importance and effectiveness of digitization in the management of internal audit in the public sector. The study proceeds from the premise that internal audit in government institutions is no longer limited to periodic inspection of compliance procedures, but has become a strategic function that supports accountability, risk management, internal control, and value creation. Under conditions of expanding public expenditure, complex regulatory systems, digital service delivery, and rising citizen expectations, conventional audit methods based on fragmented documentation and manual sampling are increasingly insufficient.

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References

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