Digital Public Sector Auditing: a look into the future

This paper considers future features for public sector auditing. Digital Public Sector auditing provides a window to view trends, issues, and relationships across a wider expanse of data, and provide more meaningful and insightful observations to Public Sector leaders and stakeholders for improving Public Sector performance. Auditor highlighted the top transformative changes of Public Sector Auditing and based on this changes builds a logical scheme of digitalization with look in the future. The use of digital technologies in Public Sector auditing will help to analyze the result of budgetary funds using of audittee, find ways to solve the problem of rational use of budget resources and optimize fiscal relations in each Public Sector unit. In author's opinion digitalization's framework consists of three blocks: Standardization, HR Management, Data Management. During future auditing procedures public sector auditors must use modern digital technologies; strengthen investigative powers; encourage more professional designation; support the international transparency. In addition, using day-to-day digital technologies is a perfect way to prevent any kind of fraud with budget money.