Strategic audit as a type of substantive activity of the Accounting Chamber of Ukraine

• Main Authors: S.M. Diachek, S.V. Svirko, I.M. Yaremchuk
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2020-08-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: strategic state audit; accounting chamber; budget process; public funds; other state-owned property
• Online Access: http://pbo.ztu.edu.ua/article/view/210842/210885
• ISSN: 1994-1749; 2708-4957

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.