Risk-based approach in the digital sector on the example of operations with digital financial assets: monitoring and supervision

The article presents the characteristics of the issue, accounting and circulation of digital assets. The purpose of the study is to analyze institutional control mechanisms and technological monitoring tools based on the principles of a risk-based approach in the digital sector. As a result of the study, limitations have been identified that prevent the full implementation of a risk-based approach, despite the existing basic legal infrastructure and formalized requirements for market participants in the current model of digital financial assets in the Russian Federation. The high technological openness of the digital sector creates prerequisites for the introduction of modern monitoring and supervision tools, primarily in the field of Anti-Money Laundering и Counter Financing of Terrorism (AML/CFT). The practical significance of the work lies in substantiating the transition to proactive monitoring of operations in the digital environment and building a sustainable supervision model based on a risk-based approach in the context of digitalization of the financial economy.