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Economy, finances, management: topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY
Eng Укр

Issue №: 4 (54)

Published: 2020.12.21
DOI: 10.37128/2411-4413


Description:
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.

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STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS

DOI: 10.37128/2411-4413-2020-4-11
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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).

Annotation

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.

Keywords: public procurement, public audit, compliance audit,, control measures, financial violations, international standards, standardization.

List of references

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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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18. Nakaz Ministerstva ekonomichnoho rozvytku i torhivli Ukrayiny: Pro zatverdzhennya poryadku vyznachennya predmeta zakupivli vid 17 bereznya 2016 № 454 [Order of the Ministry of Economic Development and Trade of Ukraine: About the statement of the order of definition of a subject of purchase from March 17 2016, № 454]. Retrieved from https://zakon.rada.gov.ua/laws/show/z0448-16 [in Ukrainian].

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].

20. Vyznachennya predmetu zakupivli [Determining the subject of procurement]. Retrieved from https://education.zakupki.prom.ua/viznachennya-predmeta-zakupivli/ [in Ukrainian]

21. Rozporyadzhennya Kabinetu Ministriv Ukrayiny: Pro skhvalennya Stratehiyi reformuvannya systemy upravlinnya derzhavnymy finansamy na 2017-2020 roky vid 8 lyutoho 2017 r. № 142-p [Order of the Cabinet of Ministers of Ukraine: On approval of the Strategy for reforming the public financial management system for 2017-2020 from February 8 2017, № 142-p]. Retrieved from https://zakon.rada.gov.ua/laws/show/142-2017-%D1%80 [in Ukrainian].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation
Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Publisher: Vinnytsia National Agrarian University
Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).