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Implementation of European Requirements of the State Audit into the National Practice
Melnyk L. I., Shot A. P.

Melnyk, Liliana I., and Shot, Anna P. (2021) “Implementation of European Requirements of the State Audit into the National Practice.” Business Inform 9:177–182.
https://doi.org/10.32983/2222-4459-2021-9-177-182

Section: Accounting and Auditing

UDC 657.6:341

Abstract:
The article considers the main tasks of the State financial control body in Ukraine. The shortcomings of the current system of the State financial control are identified and proposals to the State financial control bodies in the system of budget regulation as to improving certain work areas are suggested. The strategy of reforming the public finance management system for 2017–2021 is analyzed and appropriate conclusions are drawn. Areas of improvement are proposed to improve and optimize the work of financial control bodies in Ukraine. After all, the welfare of the people largely depends on the effectiveness of the State financial control, for which reason one of the most important functions of public administration should be directed towards identifying deviations from the adopted standards of legality, expediency and effectiveness of management of both the financial resources and the State property, as well as the timely implementation of the necessary appropriate adjustments and precautions. The modern world requires constant improvement of the financial control system. Ukraine, as a developing country, does not stand aside from this process. Our country is constantly underway to reform the system of the State financial control. Scholars, experts, society leaders are involved, international experience is used. Despite the considerable amount of work already done in the process of reforming the State control system in Ukraine, the formation of a powerful and effective system of the State financial control still remains one of the most important governmental tasks of our time, as evidenced, in particular, by the statistics of the activities of the Western Office of the State Audit Service for 2019–2020, presented in this article. It is important that Ukraine moves in the right direction by improving its system of the State financial control.

Keywords: the State financial control, the State audit, economy, budget legislation, public finance management system.

Tabl.: 1. Bibl.: 8.

Melnyk Liliana I. – Student, Faculty of Finance and Business Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Shot Anna P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2456-17#Text
“Stratehiia reformuvannia systemy upravlinnia derzhavnymy finansamy na 2017-2021 rr.“ [Strategy for Reforming the Public Financial Management System for 2017-2021]. https://mof.gov.ua/uk/strategija-reformuvannja-sistemi-upravlinnja-derzhavnimi-finansami-na-2017-2020-roki-sudf
Isachenko, Yu. V., and Kostenko, T. A. “Problemy udoskonalennia systemy derzhavnoho finansovoho kontroliu v Ukraini“ [Problems of Improving the System of Public Financial Control in Ukraine]. Globalnyye problemy ekonomiki i finansov. Kyiv - Prague - Vienna, 2016.
Petrenko, P. S. “Shchodo udoskonalennia systemy derzhavnoho finansovoho kontroliu dlia pobudovy efektyvnoi derzhavy“ [On the Improvement of the System of Public Financial Control in Order to Build an Efficient State]. Ekonomika i prohnozuvannia. 2016. http://eip.org.ua/docs/EP_16_4_132_uk.pdf
[Legal Act of Ukraine] (1993). https://zakon.rada.gov.ua/laws/show/2939-12#Text
Yermiichuk, N. “Problemy i perspektyvy rozvytku derzhavnoho finansovoho kontroliu v systemi biudzhetnoho rehuliuvannia“ [Problems and Prospects of Development of the State Financial Control in the System of Budgetary Regulation]. Transformatsiia natsionalnoi modeli finansovo-kredytnykh vidnosyn: vyklyky hlobalizatsii ta rehionalni aspekty. Uzhhorod: Hoverla, 2016.
Derzhavna audytorska sluzhba Ukrainy. http://www.dasu.gov.ua
Shot, A. P. “Analiz vplyvu sluzhby vnutrishnyoho audytu na diialnist subiektiv hospodariuvannia“ [Analyzing the Impact of the Internal Audit Service on the Activities of Economic Entities]. Biznes Inform, no. 1 (2020): 278-284. DOI: https://doi.org/10.32983/2222-4459-2020-1-278-284

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