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Compliance Auditing In Public Administration: Ukrainian Perspectives

Author

Listed:
  • Yuliia Slobodianyk

    (Kyiv National Economic University named after Vadym Hetman, Ukraine)

  • Svitlana Shymon

    (Kyiv National Economic University named after Vadym Hetman, Ukraine)

  • Volodymyr Adam

    (Lviv State University of Internal Affairs, Ukraine)

Abstract

Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine's reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.

Suggested Citation

  • Yuliia Slobodianyk & Svitlana Shymon & Volodymyr Adam, 2018. "Compliance Auditing In Public Administration: Ukrainian Perspectives," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
    • Handle: RePEc:bal:journl:2256-0742:2018:4:5:47
    DOI: 10.30525/2256-0742/2018-4-5-320-331
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    References listed on IDEAS

    as
    1. Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 5-33, January.
    2. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    compliance auditing; regularity; propriety; transparency; public administration;
    All these keywords.

    JEL classification:

    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • P43 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Finance; Public Finance

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