Assessment of the state and development trends of the financial control system in ensuring economic security in the context of digital technology adoption

The study aims to assess the state and trends of the digital transformation of financial control and to identify the conditions under which digital tools enhance its contribution to ensuring economic security. The research employs systemic, structural-functional, and comparative methods, content analysis of regulatory legal acts, official materials from financial control bodies, and scholarly publications, as well as the author’s own four-level digital maturity scale. The study reveals an uneven pattern in the digitalization of control procedures. The expansion of data coverage and the use of risk-based selection for audit subjects coexist with data fragmentation, limited algorithm explainability, and a lack of clear formalization regarding accountability for automated decisions. The paper substantiates the rationale for a hybrid model in which machine analysis complements rather than replaces the professional judgment of the auditor. A definition of the digital financial control model is proposed, a system of maturity criteria is established, and a sequence of organizational, informational, and legal measures is outlined to facilitate the transition from isolated automation to continuous, risk-based monitoring.