INTERNAL AUDIT AND DIAGNOSTICS IN THE SYSTEM OF STATE FINANCIAL CONTROL AND MANAGEMENT OF THE BUDGET INSTITUTION'S ACTIVITIES
GUTSALENKO Liubov – Doctor of Economic Sciences, Professor, Head of the Department of Audit and State Control, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
MULYK Tatiana – Candidate of Economic Sciences, Associate Professor, Head of the Analysis and Statistics Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
The article deals with the overview of scientific approaches to the interpretation of the essence of control and diagnostics, forms the actual definition of these categories. The place of control and diagnostics in the managerial environment and its functional features are determined. Authors determine the task and basic concepts of internal control, formulated in INTOSAI, COSO and COBIT documents. The purpose of the audit is outlined, which reflects the "ideology" of the international approaches to audit, defined by the Limas Declaration of the basic (precept) guiding principles of audit. It is emphasized, that internal control in public institution is based on the principles of legality, objectivity, responsibility and allocation of powers, precautionary and openness. The peculiarities of state financial control in some EU countries, in particular: Germany, France, England and Sweden, are presented.
The powers of the subjects of control of observance of budget legislation are described, which are divided into two large groups: national and specialized control bodies in accordance with the Budget Code of Ukraine.
The results of the state financial audit of individual business transactions for major entities of the public sector that the state auditors have conducted during January-February 2018 are given. Control actions to determine the relationship of the controlling subject and object control and efficiency of all control procedures are singled out. The features of investigation of internal financial control and diagnostics budgetary institutions are determined.
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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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