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Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control

Author

Listed:
  • Anna Ivanova

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

Modernization of the system of state financial control is one of the commitments that Ukraine has assumed in the process of integration with the EU. Therefore, it is necessary to create an effective system of state audit bodies and bring the regulatory framework for regulating their activities into line with the requirements of the EU. The purpose of the article is to study the foreign experience of organization and functioning of the system of state financial control and to analyze the possibilities of its implementation in Ukraine. The features of construction of the system of state financial control in foreign countries are revealed. The common features, inherent in most of the highest foreign financial control bodies, are determined. The problems of implementation of the INTOSAI directive in Ukraine are outlined. The primary directions of implementation of foreign experience in the system of implementation of state financial control are substantiated. The necessity of strengthening the cooperation of the Accounting Chamber with other state institutions and increase of publicity of the results of its activity is emphasized. It was revealed that, in general, despite the gaps and shortcomings, the domestic system of state financial control is developing in a direction that is in line with international practice.

Suggested Citation

  • Anna Ivanova, 2017. "Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 72-77, September.
    • Handle: RePEc:iaf:journl:y:2017:i:3:p:72-77
    as

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    References listed on IDEAS

    as
    1. Iryna Leshchukh, 2014. "Major Taxpayers Tax Control: Foreign Experience and Home Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 82-88, March.
    2. Nataliya Zdyrko, 2017. "Condition and Development Tendencies of State Financial Control in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    state financial control; Accounting Chamber of Ukraine; supreme bodies of financial control; INTOSAI directive; Lima Declaration;
    All these keywords.

    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment

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