On the Need to Improve the Mechanisms of Legal Liability in the System of State Financial Control

<jats:p>The article addresses the issue of algorithmic accountability within the context of state financial control. The study is particularly relevant due to the increasing integration of artificial intelligence systems into supervisory and oversight activities, which introduces new legal challenges. The author examines the concept of an algorithm, explores its role in financial control, and identifies the conditions giving rise to algorithmic accountability.</jats:p>