Issue №: 4 (54)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS
ZDYRKO Nataliya – Doctor of Economic Sciences, Associate Professor, Dean of the Faculty of Accounting and Audit, Vinnytsia National Agrarian University. (21008, Vinnytsia, Soniachna str. 3, е-mail: Natashka26@i.ua).
The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.
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3. Kaletnik G. М. & Zdyrko N.G. (2019). Derzhavnyy kontrol publichnykh zakupivel: otsinka stanu ta napryamy vdoskonalennya [State control of public procurement: assessment of the condition and directions of improvement]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 6, 142-155 [in Ukrainian].
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5. Zdyrko N.G. & Mulyk Ya.I. (2019). Derzhavnyy finansovyy kontrol v systemi zabezpechennya ekonomichnoyi bezpeky derzhavy [The state financial control in the system of ensuring the economic security of the country]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 7, 112-122 [in Ukrainian].
6. Zdyrko N.G. & Shevchuk O.D. (2018). Derzhavnyy finansovyy kontrol v Ukrayini: suchasnyy stan ta perspektyvy rozvytku [State financial control in ukraine: current state and development prospects]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 5 (33), 7-24 [in Ukrainian].
7. Mulyk T.O., Tomchuk O.F. & Mulyk Ya. I. (2020). Analitychni instrumenty dlya kontrolyu ta monitorynhu publichnykh zakupivel [Analytical tools for control and monitoring of public procurement]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 3 (53), 173-192 [in Ukrainian].
8. Metelytsya V.M. & Koval N.I. Problemni aspekty obliku neoborotnykh ta oborotnykh materialʹnykh aktyviv u byudzhetnykh ustanovakh [Problematic aspects of accounting for non-current and current tangible assets in budgetary institutions]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 3 (53), 193-204 [in Ukrainian].
9. Shevchuk O.D. & Zdyrko N.G. (2019). Stan ta perspektyvy rozvytku derzhavnoho finansovoho audytu yak efektyvnoho instrumentu borotby z finansovymy porushennyamy [Status and prospects of development of the state financial audit as an effective tool for combating financial violations]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 5, 158-168 [in Ukrainian].
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19. Zakon Ukrainy pro vnesennya zmin do Zakonu Ukrayiny «Pro publichni zakupivli» ta deyakykh inshykh zakonodavchykh aktiv Ukrayiny shchodo vdoskonalennya publichnykh zakupivel : pryynyatyy 19 veresnya 2019 roku № 114-IX [Law of Ukraine on amendments to the law of Ukraine «On public procurement» and certain other legislative acts of Ukraine concerning the Improvement of Public Procurement from September 19 2019, № 114-IX]. Retrieved from https://zakon.rada.gov.ua/laws/show/114-20 [in Ukrainian].
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22. Zakon Ukrainy Pro Rakhunkovu palatu: pryynyatyy 2 lypnya 2015 roku № 576-VIII [Law of Ukraine on About the Accounting Chamber from July 2, 2015, № 576-VIII]. Retrieved from https://zakon.rada.gov.ua/laws/show/576-19 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
