of July 6, 2026 No. UP-123
About measures for further development of artificial intelligence and digitalization in activities for the state audit
For the purpose of implementation of the control system behind target use of budgetary funds by use of technologies of artificial intelligence in system of the state audit, ensuring transparency of processes of audit, enhancement of methods of early identification and the prevention of risks in budgets of budget system, and also training of qualified personnel in the field of I decide:
1. Determine the purposes of digital transformation of activities for the state audit for 2026 - 2030:
(a) finishing efficiency of early identification of risks in budgets of budget system to 50 percent;
(b) increase in 1,4 of time of efficiency of identification of cases of violation of budget discipline by use of technologies of artificial intelligence;
(c) finishing the mechanisms based on artificial intelligence risk analysis to 30 and creation of 50 services and modules due to integration of information systems of state bodies and organizations;
(d) further increase in knowledge of employees of bodies of the state audit and financial control in the field of artificial intelligence, digitalization and information technologies.
2. Determine that since 2027 carrying out takes root into activities of Audit Chamber for the state external audit:
(a) audit of use of systems of artificial intelligence on efficiency evaluation of use of the technologies of artificial intelligence implemented in state bodies and the organizations;
(b) the remote external audit booked by means of remote access to the data (documentation) provided at the request of Audit Chamber and also to digital technologies, electronic document management systems and information systems;
(c) audit of information technologies in the directions of the financial audit, compliance audits and efficiency in state bodies and the organizations based on risk analysis.
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