Open AccessAUDIT AS AN ELEMENT OF PUBLIC GOVERNANCE
Author(s) -
Mykola P. Popov,
Liudmyla Prykhodchenko,
Olesia Holynska,
Oksana V. Dulina,
Олена Лесик
Publication year - 2021
Publication title -
fìnansovo-kreditna dìâlʹnìstʹ: problemi teorìì̈ ta praktiki
Language(s) - English
Resource type - Journals
eISSN - 2310-8770
pISSN - 2306-4994
DOI - 10.18371/fcaptp.v1i36.227682
Subject(s) - audit , new public management , accounting , rationalization (economics) , business , publicity , internal audit , public sector , joint audit , performance audit , corporate governance , information technology audit , professional administration , public administration , politics , audit plan , public relations , economics , political science , administration (probate law) , finance , marketing , management , economy , law
. The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. Public audit is a traditional management process in the European public administration system. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes.Keywords: audit, public audit, budgeting, mechanisms of public administration, public administration, audit of public administrationFormilas: 0; fig.: 3; tabl.: 0; bibl.: 10.