The article is devoted to the analytical disclosure of the results of the digital transformation of state audit, strategic audit and municipal controlling in the Russian Federation. The relevance is due to the requirement to transfer control procedures to a machine-readable basis. Scientific novelty lies in the systematization of three interconnected nodes of changes - subject, procedural and effective - based exclusively on domestic research from 2015-2024. The article describes digital platforms for remote control, registers of mandatory requirements, cloud services of the "Standard Solution of KND"; The article examines empirical data from surveys of regulatory authorities and methodological proposals on "digital dividends". Particular attention is paid to the problems of metadata unification, personnel shortage of data competencies and the balance of openness of budget information. The purpose of the work is to determine how digital technologies change the object, process and effect of audit. To achieve this, the methods of comparative and problem-chronological analysis, synthesis of the findings of ten specialized publications were used. In conclusion, the priorities for further regulatory and methodological modernization are specified. The article will be useful for audit researchers, legislators and practitioners of the regulatory and supervisory sphere.
