ANALYSIS OF FACTORS AFFECTING THE ORGANIZATION OF FINANCIAL CONTROL IN THE DIGITAL ECONOMY

Аннотация

This article comprehensively analyzes the main factors affecting the organization of financial control in the digital economy. The rapid development of digital technologies imposes new requirements on the financial management and control system. In this regard, the article examines the impact of factors such as information and communication technologies, artificial intelligence, automated audit toolsand electronic document management ontheeffectiveness of financial control. Also, the state of the financial control system in Uzbekistan within the framework of the digitalization process, existing problems and proposals for their elimination are presented. The conclusions of the article substantiate the directions for improving financial control in thecontextof digital transformation. Keywords: digital economy, financial control, digitalization, internal audit, artificial intelligence, electronic governance, automated control, information technology, transparency, economicsecurity. The formation of the digital economy is having a significant impact on public administration, the financial system and the business environment. In particular, the issue of improving the financial control system and integrating it with modern technologies is gaining relevance. In this regard, technologies such as artificial intelligence, Big Data, blockchain serve toautomate control processes, increase analytical capacity andreduce corruption risks. This article analyzes the main factors affecting the organization of financial control in the digital economy - technological, organizational, legal and human resources. It also highlights thereforms being implemented in Uzbekistan inthis regard and current challenges . In recent years, a number of initiatives have been adopted in Uzbekistan aimed at digitizing financial control. Including: Starting in 2022, electronic audit platforms are being gradually introduced by the State Financial ControlInspectorate. Through the "e-Nazoratchi" platform, supervisory authorities have the opportunity to conduct rapid andautomaticcontrol over expenditures . proving effective in preventing financial irregularities, identifying corruption, and ensuring budget discipline. page275 INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE ISSN:2692-5206,ImpactFactor:12,23 AmericanAcademicpublishers,volume05,issue07,2025 Journal: https://www.academicpublishers.org/journals/index.php/ijai look at foreign experiences, Singapore is one of the leading countries that has fully digitized its financial control system. They have implemented the following approaches based on the Smart Nation strategy: AI(artificial intelligence)-based control system -financial datais automatically analyzed. Real-timemonitoring-the movement ofexpenses andincome is constantlymonitored. Supervisory authorities are integrated with each other via API, which ensures rapid information exchange. In Canada, the Office of the Auditor General of Canada also uses data analytics and AI tools as akey component offinancial oversight. become an integral part of modern economic development , and it is also having a fundamental impact on public finance and corporate governance systems. In particular, the introduction of new technologies in financial control processes is helping to increase reliability, speed and transparency in this area. However, this process also creates its own difficulties and problems. Therefore, an in-depth analysis of the factors affecting the organization of financial control in thedigital economy is oneoftheurgent issues. When analyzing the factors influencing the organization of financial control, we can see that thereare a numberof factors inthis area. In this regard, we can see that, based on the Decree of the President of the Republic of Uzbekistan No. PF-100 dated July 10, 2024 "On Additional Measures to Strengthen Financial Control over the Use of Budget Funds", in order to ensure the targeted and effective use of State Budget funds in the current situation, the goal is to further strengthen state financial control, improve the internal audit system in ministries and departments that allocate budget funds, as well as expandpublicparticipation andcontrol. It is determined that the State Financial Control Inspectorate, based on the needs of the activities of internal audit services, will further improve the "State Audit" software complex, determine theprocedure for conducting control activities based ontherisk analyses provided by the remote control center, and fully cover the coordination of annual plans of control activities of State Financial Control bodies and internal audit services with the Accounts Chamber with the"State Audit"software complex. In order to further increase the efficiency of state financial control activities, we can see that it is planned to establish an interdepartmental remote control center (Remote Control Center) of state financial control bodies and internal audit services, which will conduct risk an