THE DEVELOPMENT OF A TYPOLOGY OF STATE AUDIT IN THE INTERNATIONAL AND NATIONAL PRACTICE
Journal Title: Економіка розвитку - Year 2016, Vol 79, Issue 3
Abstract
In terms of the European integration processes which are taking place in Ukraine, the importance of the formation and development of state audit is increasing. This is due to the fact that the introduction of this form of the state financial control needed changes in the ideology of the latter, the organizational structure and working methods of the supervisory authorities, whose main task was the inspection of the performance of the ministries, departments and budgetary institutions to see if they achieve their goals. This change in the state control philosophy resulted in a number of theoretical and practical problems requiring immediate solutions. One of these problems is determining the types of state audit and development of their classification. A research has been undertaken into the theory and practice of defining the types of state audit. An audit classification has been developed. The following research methods have been used: analysis, synthesis, comparison and theoretical generalization. As a result of the research the international experience of defining the state audit types has been described. The national practice of the state audit typology carried out by the State Audit Office of Ukraine has been outlined. On the basis of the analysis of development of the system of state control and audit and further generalization, a classification of state audit has been developed and proposed. State audit has been found to be a prerequisite for successful operation of the financial system of any state and the main government function nowadays. Thus, the scientific newness of the findings is the development of state audit classification. In the future, constructing a system of state audit has been proposed.
Authors and Affiliations
L. Dikan , I. Shevchenko
Keywords
Related Articles
- EP ID EP118180
- DOI -
- Views 125
- Downloads 0
STRATEGIC ANALYSIS OF USING THE RESOURCE POTENTIAL OF INTEGRATED ENTERPRISES
This article summarizes the main approaches to the resource potential usage analysis, formulates the basic stages of this process in terms of integrated production. On the basis of systematization of integrated assessme...
THE PECULIARITIES AND IDENTIFYING FEATURES OF THE DEVELOPMENT OF THE SOCIAL CAPITAL OF UKRAINIAN SOCIETY
The author’s interpretation of the concept of "social capital" has been proposed. The peculiarities and identifying features of Ukrainian society’s development have been analyzed. The changing dynamics of the level of U...
BUILDING E-GOVERNANCE THROUGH REFORMS: THE BULGARIAN EXPERIENCE
E-governance is one of the priorities of the Bulgarian government's policy. This is one of the ways for getting out of the economic crisis, reducing corruption, reducing administration costs and improving its transparenc...
ПОСТРОЕНИЕ ЭЛЕКТРОННОГО УПРАВЛЕНИЯ ПУТЕМ РЕФОРМ: ОПЫТ БОЛГАРИИ
Электронное управление является одним из приоритетов политики болгарского правительства. Это один из способов выхода из экономического кризиса, снижения уровня коррупции, уменьшения затрат на администрирование и повышени...
СУТНІСТЬ ТА РОЛЬ КОНТРОЛЮ ДЕРЖАВНИХ ЗАКУПІВЕЛЬ У СУЧАСНИХ УМОВАХ
Уточнено сутність поняття "контроль державних закупівель" шляхом аналізу підхо-дів до визначення понять "контроль" та "державні закупівлі". При цьому враховано сутнісні ознаки контролю як систематичного спостереження за...