Organizing the audit of digital ruble transactions: Principles and procedures

Subject. Digitization of the financial system, monitoring of banking operations, the problem of database vulnerability to cyberattacks. Objectives. The article aims to identify the features of audit development in a digital environment. Methods. For the study, I used systems and comparative analyses. Results. Auditing operations involving the digital ruble requires adapting traditional approaches to the conditions of the digital environment. Procedures such as planning, data analysis, and risk assessment, taking into account the specifics of blockchain technologies, are of paramount importance for ensuring the independence of audit checks. Conclusions. The proposed solutions can serve as a foundation for creating an effective system of oversight for digital financial instruments, helping to increase trust in the digital ruble and its integration into the Russian economy.