EXTERNAL STATE AUDIT IN UKRAINE: SIGNIFICANCE AND DIRECTIONS OF IMPLEMENTATION OF INTERNATIONAL STANDARDS

Authors

  • O. O. Doroshenko National University of Water and Environmental Engineering, Rivne

DOI:

https://doi.org/10.31713/ve220205

Keywords:

state audit, external audit, INTOSAI standards, principles of INTOSAI, Supreme Audit Institution.

Abstract

The article considers the importance and necessity of introduction ofinternational standards of external audit of public finances in the practice of control bodies of Ukraine. The urgency of the research topic is related to the need to establish an effective system of public financial control in Ukraine, which would promote optimal allocation of resources among all public spheres for the best possible provision of services by public sector entities, as well as providing participants in the budget process the reliable information about the state of their assets and liabilities and the results of their activities.The purpose of the article is to determine the prerequisites, obstaclesand prospects for the implementation of INTOSAI standards for publicfinancial audit in Ukraine.The article presents the preconditions for the audit by the highestbodies of financial control in accordance with the basic internationaldocuments. Obstacles of legislative and organizational nature to such anaudit in Ukraine have been identified. The current structure of INTOSAIstandards in accordance with the INTOSAI Framework of ProfessionalPronouncements is described. The provisions that should be taken intoaccount by the SAI management and auditors in the process of international standards implementation in accordance with foreign experience are identified A number of steps to be taken in Ukraine in the process of implementing the standards are identified.The author concludes that there are a number of legislative, organizational, and methodological obstacles to the implementation ofINTOSAI standards. Overcoming them requires a number of measures toanalyze and adapt the legal framework, active cooperation with international organizations on the formation of human resources, work on organizational and financial support of financial audit, efficiency and compliance audit.These processes are not easy, but the result is crucial not only for publicfinances, but also for all spheres of public life, as it will increase thetransparency of information, efficiency, effectiveness and cost-effectiveness of budget funds, and thus improve the performance of their functions. a separate state body and the state as a whole.

Author Biography

O. O. Doroshenko, National University of Water and Environmental Engineering, Rivne

Candidate of Economics (Ph.D.), Associate Professor

References

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