FINANCIAL CONTROL AS A MANDATORY ELEMENT OF FINANCIAL POLICY
Annotatsiya
This article provides a comprehensive analysis of the nature and role of financial control as a mandatory component of financial policy. Financial control is not merely an auditing procedure but a strategic mechanism that ensures economic stability, predicts financial risks, and supports the efficient management of public resources. Drawing on national and international research, the paper explores theoretical frameworks, the impact of digital transformation on financial oversight, and modern approaches to enhancing fiscal transparency. Findings demonstrate that a robust financial control system significantly contributes to economic growth, public trust, and governmental accountability in the context of ongoing economic reforms.