Anti-Corruption Activities оf Public Financial Audit Bodies and Digital Economy

The article studies the way public financial audit bodies exercise their anti-corruption functions (powers) in the context of digital economy. The authors classify the powers on the basis of directions of their objectives direction, the level of their legitimization and the specifics of public financial audit bodies. The authors make an attempt to identify main tendencies in the development of anticorruption activities of the public financial audit bodies in the digital economy context. The first tendency is introduction of innovative information and communication technologies which minimize personal contacts of controlling and controlled subjects and improve the control and oversight functions. The second tendency is extension of their digital inter agencies cooperation in the field of anticorruption fight and the third one is provision of further transparent and available information about their anti-corruption activities.