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

Abstract

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.