ACCOUNTING CHAMBER OF UKRAINE: APPROXIMATION TO THE REQUIREMENTS OF INTERNATIONAL STANDARDS
SHEVCHUK Olena Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnitsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
The article proves the necessity of reforming the public finance management process, identifies current drawbacks and outlines the prospects for further improvement of the control functions of the Accounting Chamber as the supreme body of state financial control, the basic principles of introducing new approaches to the state audit are substantiated. It is noted that the system of tasks, functions, authorities and modern methods of financial control in the work of the Accounting Chamber of Ukraine needs to be coordinated.
The changes of separate dispositions of the Law of Ukraine “On the Accounting Chamber” of 1996 and the Law of Ukraine “On the Accounting Chamber” of 2015 are analyzed, the possible consequences of such legislative changes are examined. Functional assessment of the Accounting Chamber of Ukraine and prospects of its development as the supreme institution of state audit taking into account requirements of International Standards of Supreme Audit Institutions (ISSAI) are defined in the paper.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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