EVALUATION OF THE LEVEL OF DEVELOPMENT OF PUBLIC FINANCIAL AUDIT FOR THE IMPLEMENTATION OF BUDGET PROGRAMS
Journal Title: Сталий розвиток економіки - Year 2017, Vol 37, Issue 4
Abstract
Purpose. Development of methodical approach to assessing the level of development of the state financial audit of budget programs execution. Methodology of research. In order to achieve this goal, the following methods have been used in the research process: observation (for studying the state of the state financial audit performance of budget programs implementation); theoretical synthesis and comparison (to determine the impact on the assessment of the level of development of the public financial audit of the execution of budget programs); analysis and synthesis (to determine the system of output data for assessing the level of development of the state financial audit of budget programs implementation by taxonomy method); grouping and detailing (for constructing a taxonomy chart dynamics dynamics). Findings. The methodical approach to assessing the level of development of the state financial audit of budget program execution is proposed. The procedure of calculation of the level of development of the state financial audit of execution of budget programs with the help of taxonomy method is defined, thus the system of initial data is formed and standardized. The dynamics of the taxonomic indicator, which determines the level of development of the state financial audit of execution of budget programs, is presented. Originality. The methodical approach to assessing the level of development of the state financial audit for implementation of budget programs is proposed, implementation of which will increase the reasonableness and quality of managerial decisions regarding further directions of development of the state financial audit of budget program execution and its efficiency in general. Practical value. The results of the study can be used in the work of the State Audit Office of Ukraine in conducting the state financial audit of budget programs implementation, which will increase the efficiency and quality of management decisions regarding further directions of development of the state financial audit of execution of budget programs.
Authors and Affiliations
Iryna Shevchenko
Keywords
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