Публічний аудит: сутність, структурні елементи та особливості застосування

Abstract

The article considers the features of interpretation of the term «public audit». On the basis of the researched information (domestic and foreign sources) the authors’ own understanding of the term «public audit» is formed, the features of its use are distinguished. The key structural elements of public audit are formed, which make evident the deviations in the interpretation of the concepts of both public and the State-based audit. The authors have determined, that public audit includes the State-based audit as a indispensable constituent, as far as public audit is carried out by the State, individual business structures, civil society organizations, etc. On the basis of the carried out research, it is specified that subject of implementation of public audit is analyzing and assessing certain areas of activity, namely: activities of public authorities, local governments, and other organizations. For an effective implementation of public audit a proper legal framework as well as a transparent partnership interaction between the civil society and the State administration sector should be formed. In its activities, public audit primarily focuses on the main objects such as social resources (labor, financial, material, natural, intellectual), as well as cultural and social values of citizens. The main purpose of the public audit is to verify the legality, transparency, and, consequently, the efficiency of the activities of the State bodies interacting with civil society which expects such an efficiency. Given this definition, it can be assumed that public audit is a financial instrument for detecting violations, which, in turn, through amendments and recommendations can improve the State administration at all levels, influence the development of institutional structures, achieve a new level of development of social values, optimize the management of the State resources for the benefit of the community.