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Audit of public finances: methodological issues and the case of Ukraine

Independent Journal of Management & Production, 2022-05, Vol.13 (3), p.s076-s092

2022. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2236-269X ;EISSN: 2236-269X ;DOI: 10.14807/ijmp.v13i3.1900

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  • Title:
    Audit of public finances: methodological issues and the case of Ukraine
  • Author: Slobodyanik, Yulia ; Zdyrko, Nataliia ; Kuzyk, Nataliia ; Sysiuk, Svitlana ; Benko, Iryna
  • Subjects: Accountability ; Accounting ; Accounting Chamber ; Audit ; Audit departments ; Audit quality ; Auditing ; Financial Reporting ; Financial statements ; Public administration ; Public Finance ; Public sector ; Quality control ; Reforms ; Society ; State budgets ; Transparency ; Trust
  • Is Part Of: Independent Journal of Management & Production, 2022-05, Vol.13 (3), p.s076-s092
  • Description: The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.
  • Publisher: Sao Paulo: Independent Journal of Management & Production, I J M & P
  • Language: English
  • Identifier: ISSN: 2236-269X
    EISSN: 2236-269X
    DOI: 10.14807/ijmp.v13i3.1900
  • Source: ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    Dialnet
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