CURRENT PROBLEMS OF DEVELOPMENT OF PUBLIC FINANCIAL AUDIT IN UKRAINE

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CURRENT PROBLEMS OF DEVELOPMENT OF PUBLIC FINANCIAL AUDIT IN UKRAINE

Journal Title: Науковий погляд: економіка та управління - Year 2018, Vol 1, Issue 59

Abstract

Sustainable development of state financial control is impossible without qualitative information support, which can only be formulated by solving contemporary problem aspects of theory, methodology, organization of state financial control. In order to achieve this goal, the problems of organizational, legal, methodological character, problems of personnel potential are considered in the work. The problems of organizational character today include the lack of a clear list of powers of the state financial audit bodies, the existence of functional duplication, excessive control overloads of certain control objects. In the light of legal issues, one should highlight the frequent change and ambiguity of legislative and other normative legal acts, which leads to the spread of fraud and fraud in the sphere of budget funds and state property. Problems of personnel potential are manifested through low wages and a significant amount of business trips. The necessity of improving the system of state financial audit is proved by developing measures aimed at constructing a modern model that meets the needs of the national economy and the requirements of the European Union. These measures include: development of uniform conceptual foundations of the organization of the state financial audit, standardization of forms and methods of control activity; a doption of standards for the implementation of the state financial audit to create an effective mechanism for counteracting offenses and abuses in the use of budget funds, state and communal property; optimization of the organizational structure, clarification and delineation of functions of the bodies of state financial audit; observance of international principles of financial audit at the state and regional levels, adaptation of the system of state financial audit to European requirements; introduction of preventive forms of state financial audit in the work of controlling entities; improvement of personnel support; improvement of material and technical, scientific and informational and analytical support for the functioning of the state financial audit system; organization of internal audit work; creation of a unified automated information and analytical base in the field of state financial audit; use of the risk-oriented approach when selecting audit objects among organizations and enterprises using budget financial resources or state property; increasing the responsibility of managers at all levels of government and clearly setting its boundaries in the law

Authors and Affiliations

O. L. Tkach

Keywords

state financial control problem methodology organization legislative acts perfection

EP ID EP449977
DOI 10.32836/2521-666X/2018-1-59-27
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