Goreglyad Valery

The article analyzes the issues that determine the need for transformation and a qualitatively new approach to theinternal audit. Modern conditions create new challenges, in response to which large-scale changes are being implemented at theBank of Russia: the diversity and complexity of the functions are increasing, the rapid development of information technologies istaking place, and the main business processes are being reengineered. Currently, when digitalization is becoming increasinglyintegrated in business processes, organizations cannot carry out their activities without making the right decisions in the field ofdigital technologies. The Bank of Russia has already embarked on the path of digitalization: many processes are moving into adigital format, the volume of data created and processed is growing rapidly. Digital technologies have an impact on what is beingaudited and how it is being audited. Internal auditing has to adapt to the requirements of a rapidly changing digital world, andtherefore digital transformation becomes an objective necessity. Using the example of the Central Bank of Russia, the author shows how this important process is proceeding today on theexample of internal audit. The activities of internal audit to ensure an objective and independent opinion on the state of thesesystems and processes must meet the same high requirements, while remaining flexible, ready to respond quickly to changes andgo one step ahead. The author comes to the conclusion that the universality of digital audit, the possibility of its application to solvea wide range of internal audit tasks in the context of various activities of the Bank of Russia opens up new opportunities and hasthe great potential.

In the age of rapid development of new financial technologies, the fact that the digital economy is a key factor of growth and development is universally recognized. Today, the Bank of Russia, as a socially significant institution, pays much attention to the work on defining the legal framework, developing regulatory approaches, developing human resources. Attitude to the introduction of new technologies in the financial sector, to put it mildly, is ambiguous, including in our country. In the mass media, statements of Russian politicians and statesmen appear more and more often, which sometimes express diametrically opposed positions in relation to crypto-currencies, blockchain technology and, in general, to new financial technologies.The author notes that the blockchain is the basis of the sensational cryptocurrency Bitcoin. However, blockchain technology in recent years has noticeably separated from bitcoin and has become regarded as a safe system for collecting and storing information, as it is resistant to falsification, revision, hacking and theft of information. Today, the blockchain is the basis for the development of voting systems, insurance, registration of real estate rights, storage of socially significant information, and its scope of application is expanding. The author considers different positions and concentrates his attention on the course of the Central Bank. It is noted that the regulator has formulated a Strategy for the development of financial technologies and digitalization of the financial market until 2020.

The author examines within the bounds of this article, contemporary issues of the organization and functioning of State control in the Russian Federation and articulates conclusions about ways in which to improve its effectiveness in modern terms.