Legal regulation of information processes within the framework of preventive SMART monitoring

The purpose of this study is to analyze the legal problems that arise during implementation of preventive SMART monitoring in the financial and budgetary sphere, identify conflicts and develop recommendations on the correct application of legal norms during preventive smart control. We will not consider the general requirements for state information systems and procedures for collecting and processing information established by financial legislation, legislation of the Russian Federation on information, information technology and information protection, legislation on security, legislation of the Russian Federation on state and other legally protected secrets. The study will focus on aspects of regulating the procedures for collecting and processing information used directly during the preventive SMART control. The subject of the study is both the current legal norms and legislative initiatives on amendments to the Budget Code of the Russian Federation, as well as the information procedures themselves that exist during SMART monitoring. To conduct the research, a methodology was used, including an analytical review of the regulatory legal framework, draft regulatory legal acts and scientific literature on the subject of research, generalization and systematization of data, and the formation of proposals to resolve the identified problems. The main conclusions of the conducted research are: basic information relations within the framework of the implementation of preventive SMART control procedures in the financial and budgetary sphere are currently regulated by legislation and do not need further improvement; legislative work is required to improve the legal mechanism governing information processes using artificial intelligence, big data processing, and the introduction of intelligent agents; all innovations are proposed to be implemented only after a comprehensive assessment of their regulatory impact; additional regulatory consolidation is required by the mechanism of openness of all elements and procedures related to preventive SMART monitoring.

SMART monitoring, information processes, e-budget, legal regulation, financial supervision, artificial intelligence, big data, legality, improvement of legislation, digital platforms