Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine
In the course of the research the amount of scientific literature was analyzed, which concerns the issues of strategic audit in general and strategic state audit in particular. In turn, the sequence of stages of formation of strategic audit was analyzed. The paper proposes the definition of state st...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2020-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/210842/210885 |
| _version_ | 1818328902589743104 |
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| author | S.M. Diachek S.V. Svirko I.M. Yaremchuk |
| author_facet | S.M. Diachek S.V. Svirko I.M. Yaremchuk |
| author_sort | S.M. Diachek |
| collection | DOAJ |
| description | In the course of the research the amount of scientific literature was analyzed, which concerns the issues of strategic audit in general and strategic state audit in particular. In turn, the sequence of stages of formation of strategic audit was analyzed. The paper proposes the definition of state strategic audit, that is a tool for preventive diagnosis and actual control of management in the field of public funds and other state-owned property (and in some cases – public funds), which is carried out by developing strategic decisions and strategies for the development of participants in the implementation of state and local budgets in terms of their viability, optimality, compliance, efficiency and actual implementation in order to identify and promptly correct problem areas, segments and links. Based on the elaboration of already known positions and taking into account the above author's proposals, a matrix of theoretical and methodological principles of state strategic audit has been developed, which includes purpose, specific functions, specific principles, subject, objects, directions, methods, stages of detailing each position. The presented matrix is a systematized set of logically interconnected basic bases of state strategic audit, which fully reflects the features, development trends and demands of the modern system of public administration in general and management of public funds and other state-owned property in particular. The project composition of the future normative document, the standard of the state audit «Strategic audit» is proposed for the development of the organization of providing the strategic state audit. |
| first_indexed | 2024-12-13T12:39:33Z |
| format | Article |
| id | doaj.art-6d4c41e9a5514c358761103478a9a23f |
| institution | Directory Open Access Journal |
| issn | 1994-1749 2708-4957 |
| language | English |
| last_indexed | 2024-12-13T12:39:33Z |
| publishDate | 2020-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-6d4c41e9a5514c358761103478a9a23f2022-12-21T23:45:40ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572020-08-0124691710.26642/pbo-2020-2(46)-9-17Strategic audit as a type of substantive activity of the Accounting Chamber of UkraineS.M. Diachekhttps://orcid.org/0000-0003-2061-9938S.V. SvirkoI.M. Yaremchuk In the course of the research the amount of scientific literature was analyzed, which concerns the issues of strategic audit in general and strategic state audit in particular. In turn, the sequence of stages of formation of strategic audit was analyzed. The paper proposes the definition of state strategic audit, that is a tool for preventive diagnosis and actual control of management in the field of public funds and other state-owned property (and in some cases – public funds), which is carried out by developing strategic decisions and strategies for the development of participants in the implementation of state and local budgets in terms of their viability, optimality, compliance, efficiency and actual implementation in order to identify and promptly correct problem areas, segments and links. Based on the elaboration of already known positions and taking into account the above author's proposals, a matrix of theoretical and methodological principles of state strategic audit has been developed, which includes purpose, specific functions, specific principles, subject, objects, directions, methods, stages of detailing each position. The presented matrix is a systematized set of logically interconnected basic bases of state strategic audit, which fully reflects the features, development trends and demands of the modern system of public administration in general and management of public funds and other state-owned property in particular. The project composition of the future normative document, the standard of the state audit «Strategic audit» is proposed for the development of the organization of providing the strategic state audit.http://pbo.ztu.edu.ua/article/view/210842/210885strategic state auditaccounting chamberbudget processpublic fundsother state-owned property |
| spellingShingle | S.M. Diachek S.V. Svirko I.M. Yaremchuk Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу strategic state audit accounting chamber budget process public funds other state-owned property |
| title | Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine |
| title_full | Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine |
| title_fullStr | Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine |
| title_full_unstemmed | Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine |
| title_short | Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine |
| title_sort | strategic audit as a type of substantive activity of the accounting chamber of ukraine |
| topic | strategic state audit accounting chamber budget process public funds other state-owned property |
| url | http://pbo.ztu.edu.ua/article/view/210842/210885 |
| work_keys_str_mv | AT smdiachek strategicauditasatypeofsubstantiveactivityoftheaccountingchamberofukraine AT svsvirko strategicauditasatypeofsubstantiveactivityoftheaccountingchamberofukraine AT imyaremchuk strategicauditasatypeofsubstantiveactivityoftheaccountingchamberofukraine |