IMPORTANCE AND EFFECTIVENESS OF DIGITIZATION IN THE MANAGEMENT OF INTERNAL AUDIT IN PUBLIC SECTORS

This article examines the importance and effectiveness of digitization in 
the management of internal audit in the public sector. The study proceeds from the premise 
that internal audit in government institutions is no longer limited to periodic inspection of 
compliance procedures, but has become a strategic function that supports accountability, 
risk management, internal control, and value creation. Under conditions of expanding public 
expenditure, complex regulatory systems, digital service delivery, and rising citizen 
expectations, conventional audit methods based on fragmented documentation and manual 
sampling are increasingly insufficient.