Transformation of the internal financial audit system in the public sector

The study is devoted to a comprehensive analysis of the transformation of the internal financial audit system in the public sector as a key tool for improving the efficiency of budgetary fund management. The analysis of the regulatory framework and the practice of internal financial auditing reveals challenges related to enhancing methodological tools. Special attention is paid to the role of internal financial audit in ensuring the transparency of budgetary procedures, assessing financial management, and risk management. Based on an analysis of russian and international practices, a five-level maturity model of internal financial auditing is proposed. This model allows for evaluating its current state within the system of the main budget fund administrator and identifying areas for development. The model spans stages from initial (fragmented audits) to optimization (continuous auditing using intelligent technologies). For each level, defining characteristics, key objectives, and the focus of audit activities are outlined.