The development of a typology of state audit in the international and national practice

Abstract

In terms of the European integration processes which are taking place in Ukraine, the importance of the formation and development of state audit is increasing. This is due to the fact that the introduction of this form of the state financial control needed changes in the ideology of the latter, the organizational structure and working methods of the supervisory authorities, whose main task was the inspection of the performance of the ministries, departments and budgetary institutions to see if they achieve their goals. This change in the state control philosophy resulted in a number of theoretical and practical problems requiring immediate solutions. One of these problems is determining the types of state audit and development of their classification. A research has been undertaken into the theory and practice of defining the types of state audit. An audit classification has been developed. The following research methods have been used: analysis, synthesis, comparison and theoretical generalization. As a result of the research the international experience of defining the state audit types has been described. The national practice of the state audit typology carried out by the State Audit Office of Ukraine has been outlined. On the basis of the analysis of development of the system of state control and audit and further generalization, a classification of state audit has been developed and proposed. State audit has been found to be a prerequisite for successful operation of the financial system of any state and the main government function nowadays. Thus, the scientific newness of the findings is the development of state audit classification. In the future, constructing a system of state audit has been proposed. The proposed classification of state audit provides a theoretical basis for the development of practical recommendations on the order of conducting every kind of state audit.