AUDIT AS A FORM OF CONTROL OF THE STATE FINANCIAL INSPECTION OF UKRAINE
Journal Title: Baltic Journal of Economic Studies - Year 2018, Vol 4, Issue 5
Abstract
The aim of the article is to review the audit as a form of control of the State Financial Inspection of Ukraine and to analyse its forms and types. The subject of the study is the audit as a form of control of the State Financial Inspection of Ukraine. Research methodology. The research is based on the use of general scientific and specialscientific methods and techniques of scientific knowledge. The dialectical method made it possible to investigate the definition of the audit as a form of control of the State Financial Inspection of Ukraine and the procedure for its appointment. The comparative legal method was used in order to compare doctrinal approaches to this issue. Interpretation of the content of normative legal acts of domestic legislation was carried out with the help of the normative-dogmatic method. These acts regulate the problem of appointment and conduction of the audit. The system-structural method was used for the study of the audit institution as a whole (system) with the coordinated functioning of all its elements. Methods of analysis and synthesis helped to study some parts of this institute to formulate further conclusions about its most optimal functioning. Practical impact. The analysis of types of audits, as well as their characteristic features, helped to develop recommendations for improving the procedure for conducting audits by the State Financial Inspection of Ukraine, as well as to identify problematic issues that require further consideration and research. Correlation/originality. In the research, there was made a proposal about audits, which are carried out by the State Financial Inspection of Ukraine and its territorial bodies. The proposal was to make them a form of forecasting control. It was recommended to qualify the fact of prevention the officials of the controlling body from carrying out the audit, checking or not providing the necessary documents for audit and verification as an administrative offense. A special attention was paid to the timeliness of the selection of explanations from the involved persons during the detection of offenses.
Authors and Affiliations
Ihor Bohdaniuk, Vladyslav Kolisnichenko, Olena Ustymenko
Keywords
Related Articles
- EP ID EP477895
- DOI 10.30525/2256-0742/2018-4-5-31-35
- Views 90
- Downloads 0
THE ECONOMIC FACTORS AND CONSEQUENCES OF SOCIAL INEQUALITY AND POVERTY
The purpose of the study is to determine the main factors and prerequisites for inequality and poverty of the population of Ukraine, as well as to identify the main consequences of this phenomenon and finding out of the...
INTERNATIONAL ASPECTS OF STATE REGULATION OF SOCIO-ECONOMIC RESPONSIBILITY OF ENTREPRENEURSHIP: EXPERIENCE FOR UKRAINE
The subject of the study is the socio-economic aspects of the social responsibility of business (CSR) in 4 countries. The purpose of the article is to study the experience in regulating the socio-economic responsibility...
DEVELOPMENT VECTOR OF INFORMATISATION OF SOCIETY
The purpose of the paper is to cover the main moments of the state program of informatisation of society and on the basis of the sources used to propose a strategic vision of the further development of the information so...
PROSPECTS FOR IMPROVING THE METHODOLOGY OF STRATEGIC ENTERPRISE MANAGEMENT
The prospects and directions of improvement of the methodology for strategic enterprise management have been highlighted. The subject of the research is theoretical and methodological aspects of creating a strategic ente...
FORMATION OF EUROPEAN INTEGRATION DEVELOPMENT STRATEGY OF UKRAINE
Today European integration is a strategic course of Ukraine, its speed increases. It obliges to pay attention to the consequences of European integration. European integration, that is, formation and further strengthenin...