A Digital Controller as a Subject of Public Financial Control

The relevance of the study concept a digital controller is predetermined by an active introduction technologies into control and supervisory activities authorized bodies, which expressed in development new technologies, use automated systems, artificial intelligence other achievements. various levels complexity (gradually being introduced, breakthrough near future) to increase efficiency authorities forms type public financial — that has number features, and, accordingly, carried out specific entity. entity exercising characteristics. term “digital controller” new, there no legal definition it current legislation Russian Federation. Plans for especially robots, lead discussions about their role relations develop with participation, is, they analysis problem attributing them either objects or subjects. Thus, seems appropriate controller”, as well its place relations. At present stage development, we can confidently talk possibility considering three aspects: authority, subject control; employees working directly systems; electronic persons, robots independent