Abstract:
Relevance of the study. In the modern conditions of public activity, characterized by constant changes in the economic environment, digitalization of
processes and the need to ensure sustainable development, the role of effecttive management of public resources is increasing. At the same time,
public audit is the most important mechanism of control, transparency and
accountability in the management of public finances. The study is aimed at
developing a new paradigm of public audit and recommendations for improving the system of assessing the management of public resources, contributing to the improvement of the efficiency of public administration and
the sustainability of economic development. The purpose of the study is to
develop a new paradigm and concept for the development of public audit
aimed at increasing the efficiency of using public resources, improving the
transparency and accountability of government agencies, and minimizing
corruption risks. Research hypothesis. The introduction of a new paradigm
of public audit based on international standards, modern technologies and
best foreign practices will significantly increase the efficiency of public resource management, improve the transparency and accountability of government agencies, and reduce the level of corruption. The use of a risk-oriented approach, big data analytics and digitalization of audit processes in
the national system of state audit will contribute to a more rational and targeted use of budget funds, which will have a positive impact on the economic development of the country. Research results. As a result of the study, conclusions were obtained that confirm the hypothesis that the introduction of a new paradigm of state audit and the use of modern technologies
can significantly improve the efficiency of public resource management and
improve the quality of control.
