DIGITAL AUDIT OF GOVERNMENT SMART CONTRACT EXECUTION BY PRIVATE COMPANIES

Abstract

The article considers theoretical and applied aspects of digital audit of execution of state smart contracts concluded with private companies. The requirements for execution of financial documentation, including estimate documentation, in the context of integration of blockchain technologies and intelligent control algorithms are analyzed. The mechanism of adaptation of internal financial control of private counterparties to new formats of digital reporting, providing automated verification of completeness and target nature of spending of funds, is disclosed. A structured approach to conducting financial examination of estimates is proposed in order to increase the readiness of companies for digital audit, including within the framework of project and stage-by-stage execution of contracts. The role of digital platforms in providing predictive diagnostics of risks and monitoring of fulfillment of obligations in real time is substantiated.