{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,2]],"date-time":"2026-10-02T09:57:27Z","timestamp":1790935047145,"version":"4.1.0"},"reference-count":0,"publisher":"The Publishing Group Jurist","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["FL"],"published-print":{"date-parts":[[2026,10,8]]},"abstract":"<jats:p>The article addresses public law issues related to the use of artificial intelligence in internal state financial control. It examines\nthe legal significance of algorithmic analysis results in the course of control monitoring, their relationship with a reasoned opinion\nof the Federal Treasury and an established violation of budget legislation. The author argues that conclusions generated by an\nartificial intelligence model are auxiliary in nature: they may be taken into account in risk assessment but cannot substitute for\nthe activities of the competent authority. The article also considers requirements for the data used, the limits of competence\nof the participants involved, and the responsibility of public officials for decisions taken. Particular attention is paid to the\nprovisions of Federal Law No. 243-FZ of July 26, 2026 concerning the use of sovereign and national large foundation models\nof artificial intelligence.<\/jats:p>","DOI":"10.18572\/1813-1220-2026-10-24-28","type":"journal-article","created":{"date-parts":[[2026,10,2]],"date-time":"2026-10-02T09:33:45Z","timestamp":1790933625000},"page":"24-28","source":"Crossref","is-referenced-by-count":0,"title":["Artificial Intelligence in Internal State Financial Control: Public-Law Problems of Application"],"prefix":"10.18572","author":[{"given":"Anna S.","family":"Zueva","sequence":"first","affiliation":[{"name":"Associate Professor of the Department of Computer Law and Information Security of the Higher School of State Audit"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"7928","published-online":{"date-parts":[[2026,10,8]]},"container-title":["FINANCIAL LAW"],"original-title":["\u0418\u0441\u043a\u0443\u0441\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0438\u043d\u0442\u0435\u043b\u043b\u0435\u043a\u0442 \u0432\u043e \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u043c \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435: \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f"],"deposited":{"date-parts":[[2026,10,2]],"date-time":"2026-10-02T09:33:46Z","timestamp":1790933626000},"score":1,"resource":{"primary":{"URL":"https:\/\/lawinfo.ru\/articles\/15390\/iskusstvennyi-intellekt-vo-vnutrennem-gosudarstvennom-finansovom-kontrole-publicno-pravovye-problemy-primeneniya"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026,10,8]]},"references-count":0,"URL":"https:\/\/doi.org\/10.18572\/1813-1220-2026-10-24-28","relation":{},"ISSN":["1813-1220"],"issn-type":[{"value":"1813-1220","type":"print"}],"subject":[],"published":{"date-parts":[[2026,10,8]]}}}