ACCOUNTING AND AUDIT

KHOMUTENKO Аllа ¹

¹Odessa National Economic University

Methodological foundations of the state audit in finance from the perspective of a synergistic approach

The paper substantiates the necessity of deepening the methodological foundations of scientific research in the field of public finance audit as progressive form of state financial control, in order to develop the basic theoretical positions of its development. It was determined that a synergistic approach allows to study the state audit as a single object considering self-organization process. It was found that the characteristic feature of the state audit is that it has not only function of control, but also preventative function, implementation of which determines the degree of social development. The author considered the evolution of control in general and understanding its role in offenses’ prevention. It was put forward the thesis that the audit may be regarded as a means of non-formal education and outreach tool of the state and individual actors directed at improving the level of education and the quality of the system of valuables in a person’s worldview. The points of bifurcations were installed, defining vectors of development of state audit in finance. In order to eliminate the existing problems it was proposed to use the possibility of the state audit as a tool to counter administrative delicts and economic relations’ deshadowing as a result of forming the citizens ’ qualitatively new system of values through the implementation of educational goal.

Keywords: methodological foundations, synergistic approach, the state audit, finance, financial relations.

JEL: H80, H83

Khomutenko А. . Methodological foundations of the state audit in finance from the perspective of a synergistic approach / А. . Khomutenko // Фінанси України. - 2014. - № 8. - C. 47-56.