State Financial Audit Research Articles

Pengaruh Self-Efficacy, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment pada BPK RI Perwakilan Provinsi Jawa Timur

The research aims to know the impact of self-efficacy, obedience pressure, task complexity and auditor’s experience to audit judgment and was conducted at the BPK Representative of east java. using a quantitative approach and involved a sample of 62 auditors selected through basic purposive sampling and Slovin formula. Data analysis relied on Partial Least Square (PLS) software. The result of this research reveal that self-efficacy and auditor’s experience is have a positive effect to audit judgment. This is because an auditor who has a good level of self-confidence and experience will find it easier to face existing challenges. Meanwhile obedience pressure and task complecity has no effect to audit judgment. This is because an auditor, when feeling under pressure or facing a variety of tasks, always maintains his independence. Because in the State Financial Audit Standards relating to audit work, they must be free in attitude, mentality and appearance from personal and organizational interference that can affect their independence.

From state financial control to modern audit: evolutionary development in Russia and other countries

The article is devoted to the study of the evolution of state financial control and audit. The historical facts of their origin in the Great Roman Empire, China, India, Great Britain, the USA and Russia are given. Four stages of audit development in modern Russia are identified and a fairly detailed description of each stage is given. The necessity of modernizing the process of self-regulation of the auditing profession is substantiated, taking into account the recommendations of the International Forum of Independent Regulators of Auditing, the development and effective implementation of a new Concept and a new Strategy of Russian audit, the implementation of which will create conditions for the consolidation of the audit professional community, contributing to the development and functioning of mechanisms for involving the audit community in the processes of solving strategic tasks aimed at improving the efficiency of functioning modern models of state financial control and audit, the development of the national economy and ensuring the economic security of the country. Special attention is paid to taking measures to increase the level of demand and value of the audit.

Proof Of Financial Loss State of Financial Audit Audit Results Against Action Criminal Corruption

Loss finance country in Constitution Act Criminal Corruption This is something that must be fulfilled in order to recover financial compensation country. The Corruption Eradication Law provides options related enforcement case corruption Which consists from dropping criminal And recovery of state losses through additional criminal penalties and civil lawsuits, will but considering the impact caused by criminal acts of corruption influence on state finances, it is appropriate for enforcement officers law more put forward effort return loss country compared with imprisonment. The problem formulation in this research consists of: proving financial losses country from results auditing body inspection finance (CPC) in follow criminal corruption. The type of research used in this research is juridical research normative, As for characteristic study Which used in study This nature literature, while research data was obtained from legal norms there is in regulation legislation (library research). The State Financial Audit Agency (BPK) is very important as it has been explained in the first discussion, namely the State financial audit agency In its implementation, the BPK is based on the importance of the audit function and supervision in state administration. The existence of the body that will be carrying out audit functions has been included in the Constitution stated that For inspect not quite enough answer about finance country held a Financial Audit Agency, whose regulations are determined by Law Invite (Chapter 23 Chapter VIII Constitution 1945). Disobedient to provision legislation, as well as findings imprudence; inefficiency; And ineffectiveness. Non-compliance with statutory provisions consists of findings that have a financial impact, namely losses, potential losses and deficiencies reception.

ДЕРЖАВНИЙ ФІНАНСОВИЙ АУДИТ: РЕАЛІЇ, ТЕНДЕНЦІЇ ТА НАПРЯМИ УДОСКОНАЛЕННЯ

The effective operation of the state, as well as its successful development, depends on the availability of budgetary funds, their proper distribution and use. That is why the problematic aspects of auditing in the field of public finance are of great importance. The state financial audit helps to assess the reliability of financial statements of state institutions and enterprises, which ensures transparency of their financial activities to the public and international partners. The audit helps to identify shortcomings in financial management and reveal opportunities for reducing costs and optimizing budget resources. Based on a thorough analysis of the national legislative and regulatory framework, the article presents the key differences between an independent audit and a state financial audit according to the following comparison criteria: concept; subjects; legal regulation; grounds for conducting; organizational and managerial support; financing; and documentation of the audit results. Particular attention is paid to the objects of the state financial audit, such as the implementation of budget programs, local budgets, activities of business entities, investment projects, use of information technology, state (regional) target programs. The article analyzes statistical reports on state financial audits conducted by the State Audit Service of Ukraine for 2018–2023. In particular, it was found that since 2019 the number of state financial audits conducted annually decreased, and in 2023 their number increased. At the same time, the share of components of the state financial audits conducted is approximately the same, except for state financial audits of investment projects, which were conducted only once in 2019 and twice in 2020. Based on the results of the state financial audits conducted in 2018–2023, the losses of financial and material resources caused by inefficient management actions or risky operations were compensated and prevented, and financial violations that caused losses of financial and material resources were eliminated. It is found that every year (except for 2021) both the amount of compensation and the amount of elimination of losses of financial and material resources, as well as the amount of eliminated financial violations, are increasing. The authors provide directions for improving the implementation of the state financial audit in Ukraine, which is an important tool for ensuring the stability and sustainable development of the Ukrainian economy, promotes confidence in public institutions, attracting investment and efficient use of budget funds.

The role of state finance audit in the system of accounting and analytical support of the state funds management system

During the period of martial law, the problem of the need for constant control over state finances in connection with their limitations and the importance of effective use became important. The issues of the activities of audit firms and the effective organization of audits are constantly in the focus of attention of scholars. The purpose of the article was to substantiate the theoretical aspects and provide scientific and practical recommendations aimed at improving the audit of state finances. The method of induction was used at the stage of collecting, systematizing and processing information for conducting research, deduction – in the process of theoretical understanding of the main questions and problems of the audit of state finances and the search for the root causes of their occurrence, generalization – during the identification of the main features and properties of the system of accounting and analytical support of the audit of state finances, methods of comparison, analysis, synthesis, abstract-logical method. Scientific works were summarized and analysed in order to determine the essence of important components of scientific research, in particular: audit of state finances, state financial audit, accounting and analytical information, accounting and analytical support and the main components of an effective system of management and control over state finances were determined. The main components of financial control in the public sector of Ukraine are schematically presented, and the place of public finance audit as a component of state financial control is determined. The need to distinguish the concepts of “audit of state finances” and “state financial audit” was discussed. The main conditions that contribute to the creation of an effective system of management and control over state funds are highlighted. Common and distinctive features of control over state funds in Ukraine and foreign countries are identified. The main problems and shortcomings of the system of management of state funds are identified and recommendations for their solution are provided. The results of the study can be used by all state enterprises that are looking for new approaches in management and strive for the effective distribution of state funds in the conditions of martial law

DEVELOPMENT OF STATE FINANCIAL CONTROL IN THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF INNOVATIVE TRANSFORMATIONS

The article defines the essence, functions, and types of state financial control. State financial control is an integral part of the management of economic objects and processes, which consists of observing the object to verify the compliance of the object of observation with the desired and necessary state. The task of state financial control is defined. The main functions of state financial control are highlighted. The main problems and the need to improve the system of state financial control in Ukraine were considered, and the State Control and Audit Service’s activity in financial control was investigated. The theoretical principles of determining the essence, role, and place of state financial control in the system of financial activity of the state have been studied as an organic component of the market economy – an essential factor in achieving a balance between market relations and state regulation in order to achieve a strategic effect based on the consequences of their interaction. It was noted that it is necessary to form such a system that could respond to the numerous problems of the market economy, and state financial policy would cover all levels of the economy and would be integrally built on uniform methodological and organizational principles. The need to bring state financial control and audit of the use of state funds to international standards of state financial control has been proven, which will make it possible to improve the management of budget processes at all levels of budgets, interaction, and coordination of control bodies in the implementation of control measures and management decisions. A mechanism of state financial control and its structure has been developed, ensuring a high degree of preparation for conducting and implementing materials for control measures. It became evident that the methods of state financial control and their essence depend on the form of control considering the proposed mechanism. Measures to improve state financial control are proposed. The organizational structure of the unified system of state financial control is defined.

STUDY OF THE EXPERIENCE OF DIGITAL TRANSFORMATION OF EDUCATION WITHIN THE EUROPEAN UNION

The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field. Keywords: digitalization, educational environment, digital technologies, education system, digital competence, digital skills, digital education, digital transformation.

STUDY OF FOREIGN EXPERIENCE OF THE BASIS OF CONSTRUCTION OF THE SYSTEM OF STATE CONTROL

The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field. Keywords: state resources, state financial control, state financial audit, efficiency, effectiveness, transparency.

THE RELATIONSHIP OF THE CONCEPT OF STATE FINANCIAL CONTROL AND AUDIT

The article examines the problems of financial control, which are most closely related to the general problems of control activity, the purpose of which is to identify the results of the regulatory influence of the subject on the object, in the determination of deviations from the established control indicators and their assessment. Based on the study of many studies, the common features and differences of the conceptual apparatus of state financial control and state financial audit were defined and clarified. Emphasis is placed on the fact that the vagueness of concepts and the contradiction of reasoning on this issue hinder the creation of a coherent and effective system of control over the management of state finances, which hinders the implementation of the intended strategic programs of the country's development. The need to strengthen the coordination of state audit and state financial control and joint planning of the activities of control bodies for violators is substantiated, but so that this does not interfere with the work of normal enterprises. The result of this is the need to introduce audit into the practice of the bodies that are part of the state financial control system, improve its methodology, and deepen contacts with independent audit organizations. It was determined that in order for the ideas of the state audit and the relevant institution to take root in domestic economic practice, it is necessary to carry out deep changes in the worldview, people's ideas about the proper organization of the government system, about the principles of the relationship between the individual, society and the state, the formation of new economic institutions that able to regulate the relationships of various business entities. It is noted that the principles of organization, content and powers of the state audit are in each individual country the historical result of a conscious choice and legislative consolidation of positive international experience gained in the field of public finance management. a clear system of state financial control will be built. Keywords: state financial control, state financial audit, public control, society's rights, economic system.

Criteria for evaluating the work of the internal audit unit for the purposes of financial control of managers of state budget funds

The article outlines the essence of the audit processes of state budget managers. The possibility of ensuring high-quality internal audit as a factor in providing information for the purposes of state financial audit and performance audit is considered. The issue of ensuring and implementing such control is the subject of regulatory attention. According to the norms of the current legislation of Ukraine, internal audit must be introduced in the activities of budget funds managers. Such rules apply to managers of state budget funds and local budgets, which ensures the transparency of management of budget funds, management responsibility of managers of different levels, responsibility for ensuring the effective operation of the budget institution.
 It is stated that in accordance with the current legislation, the external assessment of the quality of the functioning of the internal audit is organized and conducted by the Ministry of Finance of Ukraine. The manager of budget funds in the person of the head forms an independent structural unit of internal audit, subordinated and accountable directly to this head.
 The main parameters of the work of the internal audit unit are structured, which determine the specifi cs of quality control and the state of internal control of managers of budget funds within the framework of efficiency audit during check ups by the Accounting Chamber and the State Audit Service.

ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS

The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.

Аудит використання бюджетних коштів в освітній сфері

Abstract. Introduction. Budget expenditures play one of the most important roles in the development of the state and society. After all, they are the basis for providing economic, cultural, social, administrative and other programs, creating general conditions for the development of market, international relations and other important areas of activity. Purpose. The aim of the article is justification of the need to improve the state financial audit of the use of budget funds in the field of education. Results. The article substantiates the importance of budget expenditures in the field of education as an important tool in educating future citizens, obtaining new knowledge, developing human capital and influencing the effectiveness of the development of the national economy as a whole. The need for a state financial audit of the effectiveness of their use under the relevant budget programs has been revealed. The expediency of improving the existing approaches to evaluating the effectiveness of budget programs is indicated. An analysis of the results of the audit study of the effectiveness of implementation of budget programs for personnel training by professional (vocational and technical) education institutions and institutions of vocational pre-higher education was carried out. The factors that negatively affected the effectiveness of the use of budget funds and state property under the studied programs were analyzed. Conclusions. The assessment of the effectiveness of implementation of budget programs in the field of education should become one of the priority tasks in the activities of the state financial control bodies of Ukraine. At the same time, the war in Ukraine made adjustments to the activities of state financial control bodies, as well as to all spheres of activity. Currently, forced and necessary changes are being implemented regarding the implementation of state financial control measures, including state financial audit, which are necessary for the functioning of state bodies. Since the introduction of martial law, the State Audit Service of Ukraine has been carrying out state financial audits under the conditions of the actual functioning of control objects, services and information platforms, the possibility of ensuring the life and health of employees. In addition, conducting an audit in some regions of Ukraine is currently impossible. However, despite the difficult situation in Ukraine, the State Audit Service continues to perform its functions and carry out measures of state financial control, in particular, conducting a state financial audit of the implementation of budget programs in the field of education

Effectiveness of E-Audit Implementation in the Indonesian Audit Board

This paper aimed to find the effectiveness of e-audit implementation in the Indonesian Audit board (BPK). This research was conducted on the auditors who have used e-audit when conducting financial audits. 225 auditors were given questionnaires in four BPK regional offices: namely Jakarta, West Java, Central Java, and East Java. The results show various levels of the effectiveness of e-audit implementation among the auditors from the 4 regional offices. The test results of the effectiveness show that the implementation of e-audit is quite effective in supporting state financial audits. The results show that there are different levels of the effectiveness of the e-audit implementation; this means there is a need to increase the socialization of the use and implementation of e-audit to support a state financial audit. Future research is expected to examine the factors that influence the difference of the effectiveness level of e –audit implementation in BPK. A broader examination of types of e-audit systems used by BPK will increase the general understanding of the research results.
 Keywords: e-audit, effectiveness, Indonesian Audit Board

Criminal liability of the auditor for falsification of official documents

The paper examines the reasons for bringing the auditor to criminal liability for forging official documents. In connection with russia's aggressive war against Ukraine and in order to fulfill the requirements of the current legislation, the auditor is obliged to verify the results of the initial financial monitoring as of the date of acceptance of the client, in particular, to establish the ultimate beneficial owner of the client. However, the presence or absence of the ultimate beneficial owner of the client cannot be verified, since this information is not recorded by the auditor anywhere, because the law does not oblige the auditor to indicate this in the audit report. So, due to this gap in the legislation, the auditor will not be subject to criminal liability in case of non-compliance with these requirements. Based on the results of the audit of financial statements (consolidated financial statements), the auditor prepares and issues an audit report signed by him in accordance with international auditing standards and the requirements of the law. In addition, the state auditor forms and signs a report on the results of the audit based on the results of the state financial audit. Based on the results of the environmental audit, the environmental auditor draws up and certifies with a signature and seal the conclusion of the environmental audit, which is a professional assessment of the object of the environmental audit. A criminal offense can be committed by an auditor only through an action, namely: in the case of drawing up and issuing an official document signed by him, which, being properly designed on the outside, contains information that is completely or partially untrue. In order to fulfill the requirements of the current legislation, it is proposed to make changes to the Criminal Code of Ukraine and the Law of Ukraine «On the Audit of Financial Statements and Auditing Activities».

Integration of the State Financial Supervision and Audit System in Public Legal Entities

Luasnya lingkup keuangan negara memberikan implikasi pada luasnya pengawasan yang dilakukan oleh Badan Pemeriksa Keuangan (BPK), pasal 23e menyebutkan “Untuk memeriksa pengelolaan dan tanggungjawab tentang keuangan negara diadakan satu Badan Pemeriksa Keuangan yang bebas dan mandiri” dengan frasa demikian telah mengamini sistem pengawasan yang sentralistik, artinya bertumpu pada BPK, dengan demikian banyaknya aspek pemeriksaan keuangan negara memberikan dampak pada efektifitas terhadap kinerja pengawasan keuangan negara. Metode penelitian pada artikel ini menggunakan metode normatif dengan pendekatan konseptual. Hasil penelitian menunjukkan adanya inefisiensi dalam model pengawasan di Indonesia, konsepsi pengawasan pemeriksaan yang masih sentralistik, BPK secara holistik masih memeriksa laporan keuangan lembaga negara yang menggunakan APBN untuk menjalankan fungsi penyelenggaraan pemerintahan negara. Demikian diperlukan integrasi pengawasan dengan modelpengawasan berjenjang demikian dapat memperluas Span of Control, tumpang tindih pengawasan, dan menciptakan sistem check and recheck, mendeteksi dini penyimpangan, dan pengawasan yang lebih terfokus.

The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State Financial Audit

This paper aims to explore and conceptualize the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable in state financial audits. Information Technology with digital-based governance can increase the effectiveness of the audit process through digital integration and transformation that replaces paper-based systems in auditing by increasingly adopting sophisticated and high-tech audit support systems to increase the effectiveness and efficiency of audit procedures using remote audits and high auditor competence support. Thus, to keep going guard audit quality, support remote audit with IT-Based use as base development internal audit integration sector government needed in making its easy supervision. Utilization of technology information and build system warning early (early warning system), switch from approach conventional going to approach based on technology information. The proposed method is a quantitative method with a population of auditors from the State Audit Board (BPK). It is hoped that this conceptual paper will provide insight and information for future empirical studies.

Деякі питання вдосконалення ефективності державної антикорупційної політики в Україні в контексті реалізації засад верховенства права

The problematic issues of ensuring on state anti-corruption policy in Ukraine are researched in the article. The current areas of anti-corruption are justified. This scientific task is solved on the basis of a comprehensive analysis of the results of theoretical research and national legislation concerning corruption prevention. In particular, uncertainties and contradictions caused by corruption factors that pose a threat to the national security of Ukraine and exacerbate the systemic crisis of modern social development are clarified. The institutional support is analyzed in the sphere of anti-corruption, which is characterized by the adoption of a new legal framework and the range of entities that care for the prevention and combating corruption in the state. The conditions for ensuring the construction of an effective system for combating corruption at the state level are detailed. Today it is proved that the real result of anti-corruption policy is much lower than it was expected, as it is indicated by existing of a set of systemic problems. In order to implement the state anti-corruption policy effectively, directions for its improvement are proposed. Specifically they are the following: the introduction of a legal institution in order to prevent political corruption; the need to ratify the Organization for Economic Cooperation and Development Convention on Combating Bribery of Foreign Public Officials in International Business Transactions; improving the list of corruption crimes and establishing the adequacy of punishment for such crimes in accordance with their severity; introduction of effective mechanisms of external and internal state financial control and audit over the spending of budget funds. Key words: anti-corruption legislation, state anti-corruption policy, prevention and combating corruption, corruption, political corruption.

ВІДМІННІ РИСИ АУДИТУ ВІД ІНШИХ ФОРМ ФІНАНСОВОГО КОНТРОЛЮ У КОНТЕКСТІ ЗАКОНОДАВЧО-НОРМАТИВНОГО РЕГУЛЮВАННЯ

Effective functioning and economic security of business entities is impossible without high-quality information and analytical support for the processes of preparation and monitoring of the implementation of management decisions. That is why diagnostics of the financial condition, in particular with the help of audit and other types of financial control, are needed by the modern manager. The article reflects the essence of the concepts of «audit», «forensic economic examination», «revision» and «state financial audit» within the framework of Ukrainian legislation, carried out their comparative analysis, concluded about their similarities and significant differences. It has been established that audit differ from other types of financial control in terms of subjects and objects, organizational and management support, reasons for conducting and documenting the results of their conduct, legal regulation, funding procedure and duration of conduct. An analysis of the legal regulation of audit, forensic economic examination, revision and state financial audit was carried out. Thus, the main legislative and regulatory act that regulates the audit is the Law of Ukraine «On the audit of financial statements and audit activity», forensic economic expertise – the Law of Ukraine «On forensic expertise», revision and state financial audit – the Law of Ukraine «On basic principles implementation of state financial control in Ukraine». The comparative characteristics of subjects of audit activity, court experts, inspectors and state auditors in accordance with the current legislation are given. The documents on the basis of which the specified types of financial control are carried out are characterized, in particular, the audit is carried out on the basis of an agreement on the provision of audit services, a forensic economic examination – on the basis of a procedural document on the appointment of an examination or an agreement with an expert, revision and state financial audit – on the basis of the referral of the established The Ministry of Finance of Ukraine sample. An analysis of the reporting documents was carried out, which formalize the results of the verification. Thus, the results of the audit are presented in the auditor's report, the forensic economic examination – in the expert's conclusion, the revision – in the revision report, and the state financial audit – in the state auditor's report.

АМЕРИКАНСЬКА МОДЕЛЬ ОРГАНІЗАЦІЇ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ: ПЕРСПЕКТИВИ АДАПТАЦІЇ В УКРАЇНІ

The article analyzes the practice of state financial control in the USA. The author highlighted the experience of implementing organizational mechanisms of state financial control of an economically developed state and investigated the powers of its controlling bodies. The practice of standardization of control in the USA is disclosed, the characteristics of the main standards of state control are presented. The American system of state financial control is characterized by the practice of applying control standards, which include: principles of formation and approval of federal appropriations laws; generally accepted standards of state audit; standards of internal control in federal executive bodies; methodical manual for state financial audit; a guide to assessing the compliance of necessary costs with planned results. The essence of administrative-budgetary management is revealed and its impact on the state of the state's financial system as a whole is determined. Administrative-budgetary management includes the development and implementation of the budget; federal procurement management, financial management and information technology; presidential decrees and memoranda; regulatory policy, including coordination and review of all significant federal regulations by executive agencies; submission of recommendations to the president on legislative issues. As a result of the generalization of world practice regarding the implementation of state financial control, directions for adapting foreign experience of state financial control into domestic practice are proposed, which will contribute to the effective use of state financial resources and the development of the system of control bodies. Thus, the conducted analysis shows that the state financial control bodies in the USA take an active part in the management of state finances. In their activities, they adhere to the principles of independence, objectivity and transparency.

НАПРЯМИ МОДЕРНІЗАЦІЇ СИСТЕМИ ДЕРЖАВНОГО ФІНАНСОВОГО АУДИТУ УКРАЇНИ В СУЧАСНИХ УМОВАХ

In 2021, economists and practitioners gave positive forecasts for the development of Ukraine's economy, calculated GDP growth rates and opportunities for repayment of accumulated public debts. However, February 2022 completely changed all expectations and divided the history of our country into before and after. The beginning of the war in Ukraine significantly increased the state's need for financial resources, especially in the direction of strengthening its defense capabilities and maintaining the pre-war level of social payments to the population. Such a situation requires strengthening control measures over the processes of formation, distribution and use of budget funds and increasing the effectiveness of the national state audit system. The article examines the key forms of state control in the field of finance (parliamentary and government), identifies and describes shortcomings in the field of organization of state financial audit (hereinafter – SFA), emphasizes the negative features of the subsystems of the functioning of the national SFA system (external and internal SFA), highlights the problems in in the field of organization of SFA methodology. The reasons for the lack of highly qualified employees and high staff turnover in the control bodies authorized to implement SFA are described, the specific consequences that lead to numerous shortcomings in the field of state control are determined, and the main conditions for the formation of an effective national SFA system are determined. Attention is focused on the expediency of adapting the mechanism of SFA to the conditions of martial law and the recovery period. The need to modernize the activities of the main subjects of the SFA – the Accounting Chamber of Ukraine (hereinafter – ACU) and the State Audit Service (hereinafter – SAS) was revealed. The essence of the ACU development strategy for 2019–2024 has been revealed. The structure of violations of budget legislation detected by the ACU and SAS in 2020–2021 is depicted and described. The main reasons and structure of ineffective management of public finances and property in 2021 are revealed. A set of measures has been formed, which will be reflected in the state financial policy. The key changes are highlighted and directions for improving the organization of the SFA in the national economy are outlined.