Preventional control in estimation of financial activity of state institutions based on analysis of large data

Lukyanova Anna Vasilevna

Larger data represent a huge amount of diverse information created by digitizing everything that is spread and analyzed using information and communication technologies. Consequently, the application of extensive data analytics in the field of public financial control has many positive and vital results. Taking into account the above, the purpose of the paper is to analyze the peculiarities and directions of changing priorities in the process of conducting a preventive control over the evaluation of financial activities of public institutions on the basis of analysis of large data in the context of management of various, incomparable and often amorphous databases, which will improve the efficiency and efficiency of public oversight , as well as prevent the violation of the safety of reporting and confidentiality of information about public finances. As a result of the study, the experience of using large data analytics in public administration on the example of the E-Data platform was analyzed. Significant potential has been found to have large data to improve control procedures in three areas: the valuation of data assets, the use of "large data" in the decision-making process, the use of "large data" in the process of risk management. Also, the article describes specific practical examples of using large data analytics in the monitoring process.

Keywords:financial control, government agencies, big data, evaluation, sampling, statistics, aggregate, stratification, program