Completing the audit content for the management and use of state budget funds for public IT projects

Abstract

Currently, the information technology (IT) is becoming a crucial factor in the development of state agencies. With the advancement of technology and the internet, the demand for technology services aimed at developing an e-government, providing electronic public services and enhancing the efficiency of state management is an inevitable trend and a common model in many countries. Recognizing this, the State has advocated for the application of information technology to promote administrative reform, modernize government agencies, and build a more effective and efficient government. As the state budget is being heavily invested in IT projects, the need for auditing to ensure the effective management and use of these funds is becoming increasingly urgent. This article analyzes the current state of auditing for IT projects, identifies existing limitations and proposes solutions to improve audit content. The goal is to enhance the efficiency of state budget management and increase transparency and public disclosure in IT investment activities.