Innovative approaches to state audit in the field of ensuring financial stability of the region.

Relevance. The integration of innovative approaches into the state audit of the Kursk region will significantly increase its efficiency, improve the quality of public services and optimize the use of budget funds. The purpose of the study is to substantiate the need for innovative approaches to conducting state audit in the field of ensuring the financial stability of the region using the example of the Kursk region. Objectives: to consider the categories of state audit and financial stability of the region; to analyze the indicators of financial stability of the Kursk region and the activities of the Control and Accounting Chamber of the Kursk region; to put forward proposals to improve the process of conducting state audit in the Kursk region through the introduction of innovative tools. Methodology. The research uses such methods as the study and analysis of scientific literature, the study and generalization of domestic practice, comparison, vertical and horizontal analysis, comparative analysis and synthesis. Results. The theoretical aspects of state audit and financial stability were investigated; indicators for assessing the financial stability of the region were considered; an assessment of the financial stability of the Kursk region was given; performance indicators of the Control and Accounting Chamber of the Kursk region were analyzed, as well as performance indicators of audits conducted by the Control and Accounting Chamber of the Kursk region; innovative approaches to state audit in the region were proposed.     Conclusions. As a result of the study, it was determined that the budget of the Kursk region is financially unstable due to its imbalance due to a lack of its own funds and non-fulfillment of the expenditure part to the     recipients of budget funds. As a result, it is necessary to review the methods of state financial control, in particular, the state audit of budget formation and execution, accounting (financial) reporting, and public and municipal procurement. Preference should be given to such innovative methods of public audit as digital auditing, remote auditing and the introduction of artificial intelligence into routine auditing activities.

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