INFORMATIZATION AND DIGITALIZATION OF STATE FINANCIAL CONTROL: TERMINOLOGICAL ANALYSIS OF CONCEPTS
The article provides a lexical and semantic analysis of the terms “informatization” and “digitalization”of the system of state financial control, established their relationship and interdependence. The ever-accelerating accumulation of data volumes and the speed of technological and communication changes represent both challenges and opportunities for improving the quality of government audit. The author's definition of the digitalization process is proposed. A diagram of the movement of information flows in a digital society has been built.