FEATURES OF CONDUCTING AUDIT OF PUBLIC PROCUREMENT USING THE DIGITAL RUBLE

Abstract

This paper examines the transformation of the public procurement audit system in the context of the introduction of the digital ruble in the Russian Federation. It analyzes the technological architecture of the digital ruble platform, which is a retail two-tier model of the central bank's digital currency, operating on the basis of a distributed ledger. Mechanisms for increasing the transparency of financial transactions, the possibilities of automating control through smart contracts, and the advantages of the digital ruble as a public audit tool for ensuring the targeted spending of budget funds are considered. Based on a study of pilot projects of the Federal Treasury and changes in the regulatory framework (including Federal Law No. 303-FL), the key effects of the introduction of the digital currency are identified: reduced transaction costs, reduced corruption risks due to end-to-end payment traceability, and the ability to program cash flows. Special attention is paid to the legal aspects and anti-money laundering (AML/CFT) requirements when working with the digital ruble. Recommendations have been formulated for adapting audit methods and training control bodies for effective work in the digital environment.