STATE FINANCIAL CONTROL IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS
ZDYRKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natashka26@i.ua).
SHEVCHUK Olena – Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: email@example.com).
In the article the essence of financial control, its tasks and functions are considered. The current status of state control is determined and results of inspections for the last three years are summarized.The financial violations revealed by the State Audit Service of Ukraine, their structure, the share of elimination and the state of implementation of recommendations according to the results of the state control are analysed. The main problem aspects of the state control development in the part of the legislative supporting, integration of services and departments of control, quality of revisions and competence of state auditors are cleared up.
Ways of improving the efficiency and effectiveness of the state control by means of putting into practice the efficiency audit which must be centred not only on the state finances usage but on the efficiency of its formation are offered. The necessity of determining at the legislative level the object and subject of control, its principles, types and ways of exercising it is emphasized.
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