INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES

Abstract

The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and knowledge in order to improve the external state audit, as well as to carry out international coordinated parallel audits in important areas for Ukraine. The Accounting Chamber carries out international cooperation in the following main areas: development of bilateral and multilateral cooperation with the SAA of foreign countries; cooperation with the European Organization of Supreme Audit Institutions (EUROSAI) and the International Organization of Supreme Audit Authorities (INTOSAI); ensuring the activities of the EUROSAI Working Group on the audit of funds allocated for the prevention and remediation of disasters, chaired by the Accounting Chamber; Participation in EUROSAI Working Groups and Task Forces (Environmental Audit; Information Technology and Municipal Audit); Participation in INTOSAI Working Groups (Environmental Audit; Public Debt; Anti-Corruption and Money Laundering); participation in work of other regional associations of the SBI; cooperation with international organizations and participation in international technical assistance projects and programs; the participation of the Accounting Chamber in audits of programs financed by the European Union; organizing and conducting international coordinated concurrent audits with the participation of members of the Working Group on Audit of Funds Allocated for Disaster Prevention and Elimination. International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties is essential for the effective operation of the Accounting Chamber as the supreme audit body of Ukraine, the development of bilateral and multilateral partnerships of Ukraine with other countries of the world, ensuring a high level of trust on the part of society other state authorities, the international community, the highest audit bodies of certain foreign countries. Important in this cooperation is also to ensure the implementation of bilateral international treaties, as well as to carry out, on their basis, parallel audits by the Accounting Chamber and the supreme audit institution of the countries concerned. International cooperation of the Accounting Chamber as the supreme audit body of Ukraine in the framework of bilateral and multilateral international treaties is also an important guarantee for proper control over the flow of funds to the State Budget of Ukraine and their use, as well as ensuring the transparency of the work of the Accounting Chamber and the integrity of its members and officials, its functioning as the supreme audit body of Ukraine.