Digitalization of Audit Control in the Public Sector and its Impact on Efficiency

In recent years, the public sector has increasingly adopted digital technologies to enhance transparency, accountability, and efficiency in financial management. This article examines the digitalization of audit control within government institutions and its impact on operational and financial efficiency. The study explores the implementation of electronic treasury systems, automated reporting tools, and real-time monitoring mechanisms, highlighting their role in reducing errors, fraud, and administrative delays. International experiences and case studies demonstrate that digital audit systems improve the quality of control processes, provide timely insights for decision-making, and strengthen governance frameworks. The article also identifies challenges related to technology adoption, staff training, and regulatory adaptation, providing recommendations for optimizing digital audit practices in public sector organizations.