Strategic audit as a means of implementation of the state financial control in Ukraine
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 t...
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| Format: | Article |
| Language: | English |
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Malopolska School of Economics in Tarnow, Poland
2019-09-01
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| Series: | Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie |
| Subjects: | |
| Online Access: | https://zn.mwse.edu.pl/index.php/zn/article/view/676 |
| _version_ | 1818596145703682048 |
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| author | Wasilij Rudnicki Oksana Sarakhman Ruslana Shurpenkova |
| author_facet | Wasilij Rudnicki Oksana Sarakhman Ruslana Shurpenkova |
| author_sort | Wasilij Rudnicki |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-16T11:27:16Z |
| format | Article |
| id | doaj.art-ceebfff1acd04f3fb8365a2be6b9952d |
| institution | Directory Open Access Journal |
| issn | 1506-2635 2658-1817 |
| language | English |
| last_indexed | 2024-12-16T11:27:16Z |
| publishDate | 2019-09-01 |
| publisher | Malopolska School of Economics in Tarnow, Poland |
| record_format | Article |
| series | Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie |
| spelling | doaj.art-ceebfff1acd04f3fb8365a2be6b9952d2022-12-21T22:33:20ZengMalopolska School of Economics in Tarnow, PolandZeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie1506-26352658-18172019-09-01433475710.25944/znmwse.2019.03.4757676Strategic audit as a means of implementation of the state financial control in UkraineWasilij Rudnicki0Oksana Sarakhman1Ruslana Shurpenkova2Małopolska School of Economics in Tarnów, Department of Finance and Accounting, PolandState Higher Educational Institution “Banking University”, Lviv Educational Institute, UkraineState Higher Educational Institution “Banking University”, Lviv Educational Institute, UkraineIn 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.https://zn.mwse.edu.pl/index.php/zn/article/view/676state financial controlstrategic auditstages of evolution of strategic auditelements of a strategic state audittasks of the strategic state auditauditoraccounting chamber (ukraine) |
| spellingShingle | Wasilij Rudnicki Oksana Sarakhman Ruslana Shurpenkova Strategic audit as a means of implementation of the state financial control in Ukraine Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie state financial control strategic audit stages of evolution of strategic audit elements of a strategic state audit tasks of the strategic state audit auditor accounting chamber (ukraine) |
| title | Strategic audit as a means of implementation of the state financial control in Ukraine |
| title_full | Strategic audit as a means of implementation of the state financial control in Ukraine |
| title_fullStr | Strategic audit as a means of implementation of the state financial control in Ukraine |
| title_full_unstemmed | Strategic audit as a means of implementation of the state financial control in Ukraine |
| title_short | Strategic audit as a means of implementation of the state financial control in Ukraine |
| title_sort | strategic audit as a means of implementation of the state financial control in ukraine |
| topic | state financial control strategic audit stages of evolution of strategic audit elements of a strategic state audit tasks of the strategic state audit auditor accounting chamber (ukraine) |
| url | https://zn.mwse.edu.pl/index.php/zn/article/view/676 |
| work_keys_str_mv | AT wasilijrudnicki strategicauditasameansofimplementationofthestatefinancialcontrolinukraine AT oksanasarakhman strategicauditasameansofimplementationofthestatefinancialcontrolinukraine AT ruslanashurpenkova strategicauditasameansofimplementationofthestatefinancialcontrolinukraine |