scholarly journals FEATURES OF EXTERNAL PUBLIC FINANCIAL AUDIT OF BUDGET PROGRAM: EXPERIENCE OF THE STATE AUDIT SERVICE OF UKRAINE

2021 ◽  
pp. 79-81
Author(s):  
Viktoriia Hanushchak
Keyword(s):  
The State ◽  
State Audit ◽  
Financial Audit

scholarly journals STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS

2020 ◽  
pp. 156-174
Author(s):  
Nataliya ZDYRKO
Keyword(s):  
Public Procurement ◽  
The State ◽  
International Standards ◽  
The Public ◽  
Electronic Procurement ◽  
State Audit ◽  
Financial Audit ◽  
Compliance Audit ◽  
Audit Standard ◽  
Procurement System

The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.

scholarly journals Development of internal control and audit in Ukraine

2021 ◽  
Vol 12 (6) ◽  
pp. s376-s390
Author(s):  
Olena Antoniuk ◽  
Natalia Koval ◽  
Svitlana Savitska ◽  
Yaroslavna Mulyk ◽  
Natalya Kuzyk ◽  
...  
Keyword(s):  
Health Care ◽  
Internal Control ◽  
National Level ◽  
Internal Audit ◽  
The State ◽  
State Control ◽  
Health Care Institutions ◽  
Role Of The State ◽  
State Audit ◽  
Financial Audit

Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.

scholarly journals STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS

2019 ◽  
pp. 158-168
Author(s):  
Olena SHEVCHUK ◽  
Nataliya ZDYRKO
Keyword(s):  
The State ◽  
Financial Control ◽  
National State ◽  
State Audit ◽  
Financial Audit ◽  
Legislative Framework ◽  
Effective Instrument ◽  
New Form ◽  
Functioning Mechanism

The article defines the essence and proves the effectiveness of such a relatively new form of financial control, such as the state financial audit, which is the most effective instrument in combating budget violations. The concept of state financial audit and inspection in the current domestic legislative framework is analyzed, features of differentiation of these economic categories are noted. The modern problems of the state financial audit are outlined. The main tendencies of conducted state financial audits for the last three years of the functioning of the State Audit Office of Ukraine are noted. The most widespread financial violations, which resulted in losses of state resources during the reporting period, are presented. The necessity of improving the system of domestic state financial control through the development of the state financial audit, which will increase the efficiency of the functioning mechanism of financial control of the budget sphere by the state controlling bodies, is substantiated. The main directions of improvement of the mechanism of carrying out of the national state financial audit are offered.

LEGAL REGULATION OF THE STATE AUDIT

2021 ◽  
pp. 24-27
Author(s):  
Dina Viktorovna SHEPELEVA ◽  
Olga Vladimirovna POPOVA
Keyword(s):  
Legal Regulation ◽  
The State ◽  
State Audit

scholarly journals GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 120-129
Author(s):  
Zhagyparova A.O. ◽  
◽  
Tulegenova Zh. ◽  
Bekbusinova G.K. ◽  
Solovyova I.A. ◽  
...  
Keyword(s):  
Internal State ◽  
The State ◽  
Financial Control ◽  
Internal Auditors ◽  
Analysis Process ◽  
Public Resources ◽  
State Audit ◽  
The Law ◽  
And Performance ◽  
State Body

The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.

scholarly journals Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization

2021 ◽  
pp. 142-148
Author(s):  
Walery Okulicz-Kozaryn ◽  
◽  
Kateryna Melnyk ◽  
Keyword(s):  
Public Procurement ◽  
General System ◽  
The State ◽  
Economic Feasibility ◽  
Procurement Process ◽  
The Public ◽  
State Audit ◽  
Decision Making System ◽  
Control Procedures ◽  
The Impact

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

scholarly journals The Internal State Financial Control Reform: Tasks, Objectives and Legal Challenges

2020 ◽  
Vol 15 (11) ◽  
pp. 76-94
Author(s):  
A. A. Yalbulganov
Keyword(s):  
Internal State ◽  
Legal Regulation ◽  
The State ◽  
Financial Control ◽  
Improve Efficiency ◽  
Legal Challenges ◽  
Financial Audit ◽  
Functional Forms ◽  
Systemic Nature

The paper examines the objectives, tasks and directions for the internal state financial control in order to improve efficiency of control and supervisory measures. It identifies the reasons that encouraged the legislative and executive powers to transform the state financial control, which have a systemic nature. A significant place is devoted to the functional forms of state financial control—internal financial control and internal financial audit carried out by budget funds administrators other than internal state financial control bodies. Based on the analysis of normative legal and other acts and methodical recommendations the author elucidates the essence of internal financial control and internal financial audit, the balance between them and the internal state financial control and proposes measures to improve the efficiency of the controlling bodies. The paper represents the system and levels of legal regulation of all directions of financial control implemented by executive authorities, suggests methods of ensuring independence of bodies implementing functional forms of financial control.

scholarly journals BUDGET FUNDING RISKS IN UKRAINE AND WAYS OF MINIMIZING FACTORSE

2017 ◽  
pp. 82-90
Author(s):  
Liudmyla SAPHONOVA ◽  
Nadiia STEPANIUK
Keyword(s):  
Risk Factors ◽  
The State ◽  
Effective Management ◽  
Budget Management ◽  
Negative Results ◽  
Urgent Task ◽  
State Audit ◽  
Risks Factors ◽  
Ministry Of Finance ◽  
Definition Of

Introduction. One of the most important and most urgent task of improving budget management in Ukraine is timely identification of budgetary risks and ensure its effective management. The management of budget risks, including budget funding risks requires first of all, studying factors of their occurrence and identifying ways to minimize them. Purpose. The purpose of the article is to distinguish risk factors of budget funding and determining ways to minimize them. Results. Based on the author’s definition of “budget funding risks” factors of budget funding risks in terms of its participants are singled. The factors of budget funding risks associated with the performance of its functions by the main managers of budget funds, by the Ministry of Finance of Ukraine, by the State Treasury Service of Ukraine and by the State Audit Service of Ukraine are analyzed. The main ways of minimizing risks are offered. Conclusion. The factors of budget funding risks that were singled create the probability of adverse situations and negative results. In our opinion, the main way to minimize budget funding risks is compliance by all participants of the provisions of existing legal acts that govern the order of execution of expenditure part of the budget. Also we offer to develop and approve the Order regarding the “Budget funding risks: definition, classification, factors and ways of minimizing” at the Ministry of Finance of Ukraine.

scholarly journals The Methodological Renewal of the State Audit Office of Hungary in Light of the Protection of Public Funds

2017 ◽  
Vol 13 (Special issue) ◽  
pp. 83-98 ◽  
Author(s):  
László Domokos ◽  
Magdolna Holman
Keyword(s):  
The State ◽  
Public Funds ◽  
State Audit
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