STATE AUDIT OF EFFICIENCY IN THE DIGITAL ECONOMY
The content of the audit depth depending on the level of digitalization is summarized. The provisions of digitalization in the process of using the state information system (GIS) "electronic budget" are given. The article analyzes the theoretical dependence of the detected violations on the expansion of the use of digital platforms, the position of the organization of the national system for the formation and maintenance of a database. The basic principles of management of the state digital data system, the logical scheme of the audit relationship in the network digital environment of the socio - economic development management are considered. The article summarizes the effectiveness of digital audit as an economic concept in line with the four areas of evaluation of multilateral forms of socioeconomic activity.