Most countries in the world are building a state system of financial control and control over international finances, taking into account the fundamental principles laid down in international legal sources and on the basis of world experience. The realization of the task of ensuring sustainable economic, social and political development of Ukraine requires further investigation of the problems of establishing effective control over international finances and initiating the reform process in this field, which can become a key element in the complex systemic transformations in the financial sphere and the construction of a new financial system of the state. We believe that Ukraine should look for the most important challenges of today, drawing on international experience in this field, with a view to its further use. The importance and importance of using foreign experience is also closely linked to the process of state integration into the world community and the implementation of international practice of financial control. Therefore, it is crucial for Ukraine to study foreign experience of financial control and to borrow appropriate experience in this field in order to improve the efficiency and effectiveness of the domestic financial control system. It should be noted that the global practice in the field of financial control is extremely voluminous and multifaceted, it has different approaches to the organization and implementation of control measures, most of which have been validated over time. N. Lazareva and GV Dmitrenko point out that the choice of a particular model is based on the relevant factors: the state of democratic development of society and the level of construction of civil society, the specifics of the distribution of powers between branches of government, the normalized form of government, historically accepted in the state form of government, historically the way of development of statehood and development of institute of financial control [2, p. 68; 3, p. 22].
Most countries in the world have gone a long way in finding ways to develop and build financial control. The highest financial control authorities in most countries of the world have endured a long period of searching for their effective functioning and implementation of really effective control measures. For example, the National Audit Office of Great Britain was formed in 1120, the Regular Audit Organization of Belgium - 1386, the General Chamber of Prussia - 1714, the Main Accountancy Chamber of the Principality of Warsaw - 1808, etc. [4, p. 127]. Such bodies were far from the current vision of public authorities in the area of financial control. However, they have become the prototype of the current institutions, with a defined range of tasks, functions, powers and goals for their implementation. Given the challenges and needs of today, the powers of such institutions and bodies have been expanded to control the cash provided or received in the form of international financial assistance.
Unfortunately, historically Ukraine has been deprived of the possibility of gradually building state institutions in this area. Gaining independence in 1991 put the country in a position to address key challenges to economic development and the effective functioning of public authorities and government. Considering this fact, we consider that foreign experience in any sphere for Ukraine is the most valuable source of solving urgent problems, including the borrowing of the world practice of organization of financial control, control in the sphere of international finances and proper regulatory fixing of such mechanism.
Keywords: international finance, international financial assistance, control over international finance in Ukraine.
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