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

Turgunov Bakhtiyor Nuriddinovich , Kimyo International University In Tashkent Namangan Brench Senior Lecturer Of The Department Of Economics

Abstract

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 tools and electronic document management on the effectiveness 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 the context of digital transformation.

Keywords

digital economy, financial control, digitalization, internal audit, artificial intelligence, electronic governance, automated control, information technology, transparency, economic security.

References

Resolution of the President of the Republic of Uzbekistan . On approval of the strategy "Digital Uzbekistan - 2030". October 5, 2020, No. PQ-6079.

Soliyev, A. et al. Public finance: theory and practice. – Tashkent: Economics, 2021.

Karimov, AA Fundamentals of Financial Control. – Tashkent: Ilm Ziyo, 2020.

Kadyrov, M. Digital economy and innovative management. – Tashkent: Science and technologies, 2022.

OECD (2020). Digitalization and Public Financial Management. Retrieved from: www.oecd.org

ACCA (2021). Financial control in the digital era. Association of Chartered Certified Accountants.

World Bank. Digital Public Financial Management. 2021 report.

Electronic library of Tashkent State University of Economics. Educational materials on financial control. 2023.

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ANALYSIS OF FACTORS AFFECTING THE ORGANIZATION OF FINANCIAL CONTROL IN THE DIGITAL ECONOMY. (2025). International Journal of Artificial Intelligence, 5(07), 275-278. https://www.academicpublishers.org/journals/index.php/ijai/article/view/5805