EXTERNAL STATE AUDIT IN UKRAINE: SIGNIFICANCE AND DIRECTIONS OF IMPLEMENTATION OF INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.31713/ve220205Keywords:
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.References
Uhoda pro asotsiatsiiu mizh Ukrainoiu, z odniiei storony, ta Yevropeiskym Soiuzom, Yevropeiskym Spivtovarystvom z atomnoi enerhii i yikhnimy derzhavamy-chlenamy, z inshoi storony. Uhodu ratyfikovano iz zaiavoiu Zakonom № 1678-VII vid 16.09.2014. URL: https ://zakon.rada.gov.ua/laws/show/984_011 (data zvernennia: 22.06.2020).
INTOSAI-P-1 – The Lima Declaration. Endorsed in 1977. URL: https://www.issai.org/pronouncements/intosai-p-1-the-lima-declaration/ (data zvernennia: 22.06.2020).
INTOSAI-P-10 – Mexico Declaration on SAI Independence. Endorsed in 2007. URL: https://www.issai.org/pronouncements/intosai-p-10-mexicodeclaration-on-sai-independence/ (data zvernennia: 22.06.2020).
Pro skhvalennia Stratehii reformuvannia systemy upravlinnia derzhavnymy finansamy na 2017–2020 roky : rozporiadzhennia Kabinetu Ministriv Ukrainy vid 8 liutoho 2017 r. № 142-r. URL: http://zakon4.rada.gov.ua/laws/show/142-2017-r/paran6#n6. (data zvernennia: 22.06.2020).
Pro osnovni zasady zdiisnennia derzhavnoho finansovoho kontroliu v Ukraini. Zakon Ukrainy vid 26.01.1993 № 2939-XII. URL: https://zakon.rada.gov.ua/laws/show/2939-12 (data zvernennia: 22.06.2020).
Vyhovska N. H., Slavitska Yu. A. Mistse zovnishnoho derzhavnoho finansovoho kontroliu u natsionalnii kontrolnii systemi Ukrainy. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Ser. Ekonomichni nauky. 2016. № 4. S. 219–228.
Drozd I. K. Standarty INTOSAI dlia derzhavnoho finansovoho kontroliu. Naukovi pratsi NDFI. 2005. Vyp. 4 (33). S. 225–230.
Obushna N. I. Mizhnarodni standarty INTOSAI yak instrument pidvyshchennia efektyvnosti audytu v systemi publichnoho upravlinnia. Efektyvnist derzhavnoho upravlinnia. 2017. Vyp. 2. S. 229–240.
Ofitsiinyi sait Systemy profesiinoi dokumentatsii INTOSAI (IFPP). URL: https://www.issai.org/professionalpronouncements/ (data zvernennia: 22.06.2020).
Chumakova I. Yu. Implementatsiia mizhnarodnykh standartiv audytu derzhavnykh finansiv u konteksti posylennia roli Rakhunkovoi palaty u pidhotovtsi vysokoiakisnoi zvitnosti v derzhavnomu sektori. Bukhhalterskyi oblik i kontrol derzhavnoho sektoru v umovakh modernizatsii upravlinnia derzhavnymy finansamy : u 2 t. / P. P. Andrieiev, O. O. Chechulina, I. Yu. Chumakova ta in. ; za red. L. H. Lovinskoi; DNNU «Akad. fin. upr.». Kyiv, 2013. Reformuvannia finansovoho kontroliu yak skladovoi instytutsiinykh reform u systemi upravlinnia derzhavnymy finansamy. T. 2. S. 75–107.
Slobodianyk Yu. B. Mizhnarodni standarty derzhavnoho audytu : perspektyvy vprovadzhennia v Ukraini. Kyiv : DP «Inform.-analit. ahentsvo». 2017. URL: http: //dspace.oneu.edu.ua/jspui/handle/123456789/7068. (data zvernennia: 22.06.2020).
Vnedrenie i primenenie ISSAI i INTOSAI GOV v Vysshem kontrolnom upravlenii Slovackoj respubliki. Mezhdunarodnye standarty ISSAI i INTOSAI GOV : put k stanovleniyu nezavisimyh mnogoprofilnyh VOFK. 2011. № 17. S. 153–156.
