Development of the control activity institute in the digital economy

Introduction. The article examines the current issues of the transformation of the control activity institute under the influence of digitalization processes in the economy. The digital economy imposes new requirements on the speed, accuracy, and proactivity of control mechanisms, which contradicts established, bureaucratic models of state and internal control.  
The purpose of the study is to develop theoretical and methodological foundations and practical directions for the development of the control activity institution adequate to the challenges of the digital age.  
The methodological framework comprises institutional economic theory, a systems approach, and methods of conceptual modeling.  
Results and conclusions. Based on the analysis of advanced foreign and Russian practices (including COSO approaches, the concepts of “Control 4.0”, and predictive analytics), a key contradiction has been identified between the need to transition from retrospective to proactive, risk-based control and the persisting paradigm of punitive supervision. The article proposes a set of breakthrough ideas grouped into four areas: a paradigm shift (from controlling the past to managing the future), technological breakthrough (digital twins, blockchain, artificial intelligence), institutional changes (regulatory “sandboxes”, “smart regulation”), and cultural transformation (a new system of motivation for controllers, compliance culture). The necessity of creating a unified cross-sectoral platform “Compliance of Russia” as a key element of the digital trust ecosystem is substantiated. Criteria and indicators for assessing the effectiveness of control activities in the context of digital transformation have been developed. The scientific novelty lies in the integration of institutional and technological approaches to form a holistic model of the “digital control institution,” which takes into account both formal rules and informal practices. 

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