State audits in modern Ukraine: Issues, challenges, perspectives

Taras Gurzhii, Lyudmyla Deshko, Anna Gurzhii, Anatolii Berlach, Olesia Radyshevska

Abstract


The following research deals with problems and issues regarding state audits within the topic of deepening European integration, steady development of the national system of public finances of Ukraine, and transition to international standards which are becoming of particular importance bearing in mind state financial control. In recent years these issues have emerged as key instruments for ensuring the legality, correctness and efficiency of accumulation and spending of public funds. Growing interest in the evolution of this institution is an important indicator of the democratization of a society and, at the same time, it is a guarantee of transparency in public financial activities. Taking into account the obvious progress of development of state financial control in Ukraine, the overall significance of state audits remains as one of the key questions on the level of law and legislation. Present level of development of national public finances shows an urgent necessity to improve the legal, organizational, economic and information basis of testate financial control. To attain these goals the state must upgrade existing legislative controls, establish relevant web resources, etc. These activities should be aimed at increasing  efficiency over the control of accumulated or spent public finances. The proposed steps are to stipulate the promotion of the transition to international principles regarding state audits, the development of mechanisms for public financial control, and an increase in the effectiveness of controlling functions over public fund accumulation and spending.


Keywords


independent audit, internal audit, state audit, public finances, audit of efficiency, state budget, financial control, Accounting Chamber.

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References


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DOI: https://doi.org/10.13165/VPA-19-18-2-08

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