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 81
- Downloads 0
«GREEN» INFRASTRUCTURE OF THE ECONOMY OF RECREATIONAL NATURE USE
The purpose of the article is to identify environmental risks and economic problems of the formation of the national ecological network and development directions of “green” tourism in the recreational and protected area...
CONSUMER BEHAVIOUR FORMATION IN THE CUSTOMIZED SERVICE MARKETS: A CASE OF UKRAINE
Target setting. In modern conditions, in some markets for goods in mass demand, companies are increasingly beginning to introduce customization in marketing activities, which involves the implementation of marketing tool...
ADAPTATION OF DOMESTIC STATE GOVERNANCE TO INTERNATIONAL GOVERNANCE MODELS
The purpose of the article is to provide the evolving international trends of modern management models and authorial vision of model of state governance system in Ukraine, its subsystems, in particular, the system of pro...
ORGANIZATIONAL ASPECTS OF FISCAL AUTHORITIES IN UKRAINE AND FOREIGN COUNTRIES: COMPARATIVE ANALYSIS
The aim of the article is a comparative legal study of the organizational aspects of fiscal authorities in Ukraine and in some foreign countries and so to determine ways to improve domestic legislation in this area. The...
GLOBALIZATION AS A CHALLENGE TO UKRAINIAN EXPORTERS OF IRON ORE RAW MATERIAL
The purpose of the article – to identify the main characteristics of iron ore mining and beneficiation enterprises that allow carrying out income-generating export activity in terms of increasing the level of globalizati...