Strategic audit as a means of implementation of the state financial control in Ukraine

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie

Wasilij Rudnicki¹  Oksana Sarakhman²  Ruslana Shurpenkova² 

[1] Małopolska School of Economics in Tarnów, Department of Finance and Accounting, Poland;State Higher Educational Institution “Banking University”, Lviv Educational Institute, Ukraine;

关键词: state financial control;    strategic audit;    stages of evolution of strategic audit;    elements of a strategic state audit;    tasks of the strategic state audit;    auditor;    accounting chamber (ukraine);   

DOI  :  10.25944/znmwse.2019.03.4757

来源: DOAJ

【 摘 要 】

In the modern world, the main place among financial management systems belongs to the state financial control, because it provides law and effective use of state resources. In a market economy, state financial control requires the introduction of a strategic audit in order to find ways to increase the productivity and effectiveness of the state in all spheres of its activity. The formation of a strategic audit in Ukraine shows an increase in its role in the development of the national economy and in raising the status of social and political life. The article explores the legal nature of strategic audit in Ukraine, defines the concept of “strategic audit”, examines the main elements of the strategic state audit, formulates the main objectives of the strategic audit and raises the importance and necessity of strategic audit implementation for effective state financial control. On the basis of the analysis of foreign experience in the sphere of financial control, the directions of development of strategic audit in the domestic economy are proposed.

【 授权许可】

Unknown