YU. V. YELNIKOVA
The Role and Place of Audit in the System of State Financial Control
(original language – English)
In the article, the essence and the basic approaches of domestic and foreign scientists in the definition of «state financial audit» are revealed analyzed and analyzed. On the basis of the study the author's definition of the term was formulated. Also the basic elements of the state financial audit (subject, object, functions, principles, etc.) are considered. The author highlights audit as a particular form of independent financial control and its importance for the control system. The author also analyzed the functioning of a modern system of efficiency audit in Ukraine and singled out the main problems of its functioning. In the study of the implementation of audit into the state financial control system its important role in the state building was defined, but at the same time it was stressed that this implementation is moving too slowly today. The analysis of the theoretical and practical problems of audit implementation demonstrated that the deceleration of this process is associated with a number of reasons that boil down to the core – uncertainty about the theoretical foundations of the audit and its role and place in the state financial control. The study made it possible to identify the main directions of improvement of the system of state financial audit.
Key words: audit, efficiency audit, compliance audit, state financial control, financial audit.
Placed in №1, 2017.
Affiliations: Yuliia Yelnikova, C.Sc. (Economics), Assistant Lecturer of the Chair of Accounting and Taxation, Educational and Research Institute of Business Technology «Ukrainian Academy of Banking» of Sumy State University
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