№ 8/2016

Fìnansi Ukr. 2016 (8): 89–0

ACCOUNTING AND AUDIT

STEFANIUK Ihor , ZAVYSTOVSKA Ganna

Qualimetric evaluation of the organizational ability of government financial control and audit

the article describes the current status, peculiarities and trends of the governmental financial control development. The definition of the “governmental financial control” is provided. The approaches concerning the definition of the mission and goals of the governmental financial control are expanded. The analysis of the powers of the State Financial Inspection, as one of the main subjects of the governmental financial control, and the grounds for establishing the State Audit Service on its basis is conducted, revealing the existing problems with the definition of mission and goals of these bodies. Determined is a list of subjects which in coordination with each other call for the achievement of the goals of the governmental financial control. Given this, the approaches towards defining and bringing the goals of the bodies of the governmental financial control in legislation which determines the legal framework of their activity are formulated. The author provides the criteria of determining and evaluating the goals as well as external conditions of functioning the governmental financial control authorities, based on the practices of the State Financial Inspection and similar bodies of the government financial audit through the State Audit Service. The paper examines advantages and disadvantages of criterion’s evaluation in terms of a number of indicators. The authors come to the conclusion that the results of the evaluation of the efficiency of the State Financial Inspection according to these criteria indicate that there is a lack of orderliness in legislation in determining these goals and external conditions of its functioning. At the same time the powers that a priori belong to the functions of centralized internal control, can not be mechanically delegated to the State Audit Service as it does not meet international principles and audit standards. Consequently, it is unreasonable to delegate functions performed by the subject of governmental financial control to the subject of government financial audit.

Keywords:state financial control, governmental financial control, audit, tasks and goals of the bodies, governmental financial control and audit, qualimetric evaluation.

JEL: M40, M42, M48.

STEFANIUK I. . Qualimetric evaluation of the organizational ability of government financial control and audit / I. . STEFANIUK, G. Zavystovska // Фінанси України. - 2016. - № 8. - C. 89-0.

Article original in Ukrainian (pp. 89 - 105)

Download

Downloads :521

1. Cabinet of Ministers of Ukraine. (2016). Regulation of the State Audit Service of Ukraine (Decree № 43, February 3). Retrieved from zakon5.rada.gov.ua/laws/show/43-2016-п [in Ukrainian].
2. Cabinet of Ministers of Ukraine. (2014). Regulation of the State Financial Inspection of Ukraine (Decree № 310, August 6). Retrieved from zakon0.rada.gov.ua/laws/show/310-2014-п [in Ukrainian].
3. Pіkhoc`ky`j, V. F. (2014). State financial control in Ukraine: problems of legal security. Regional economy, 4, 194—204 [in Ukrainian].
4. Bary`nіna, M. V. (2015). The role of internal audit in preventing and reducing corruption. Finance of Ukraine, 11, 97—112 [in Ukrainian].
5. Fomіc`ka, N. V., Shevchenko, O. M. (2013). The effectiveness of the activities of state financial control in Ukraine: problems of evaluation. The theory and practice of public administration, 4, 1—8 [in Ukrainian].
6. Chumakova, І. Yu. (2013). Improving public internal financial control as an integral part of government. Finance of Ukraine, 11, 109—126 [in Ukrainian].
7. De Koning, R. (2007). PlfC Public Internal financial Control. Brussels.
8. Cabinet of Ministers of Ukraine. (2005). On approval of the concept of public internal financial control until 2017 (Decree № 158-р, May 24). Retieved from search.ligazakon.ua/1_doc2.nsf/link1/KR050158.htm1 [in Ukrainian].
9. Stefanyuk, І. B. (2009). State financial control: problem identification and definition of the system. Finance of Ukraine, 11, 12—19 [in Ukrainian].
10. Stefanyuk, І. B. (2011). Methodological principles of the system of internal financial control in Ukraine. Finance of Ukraine, 6, 84—102 [in Ukrainian].
11. The Verkhovna Rada of Ukraine. (2015). On the Accounting Chamber (Law № 576-VIII, July 2). Retrieved from zakon2.rada.gov.ua/laws/show/576-19/page [in Ukrainian].
12. Cabinet of Ministers of Ukraine. (2014). Regulations of the Ministry of Finance of Ukraine (Decree № 375, August 20). Retrieved from zakon2.rada.gov.ua/laws/show/375-2014-п [in Ukrainian].
13. Cabinet of Ministers of Ukraine. (2011). The procedure for the formation of structural units of internal audit and conduct such audit in ministries and other central executive authorities and their territorial bodies and budgetary institutions belonging to the management of ministries and other central executive authorities (Decree № 1001, September 28). Retrieved from zakon0.rada.gov.ua/laws/show/1001-2011-п [in Ukrainian].
14. Main Control and Revision Office of Ukraine. (2009). The strategy of the State Control and Revision Service till 2015 (Order № 46, March 6). Retrieved from www.dkrs.gov.ua/kru/uk/publish/article/51952 [in Ukrainian].
15. INTOSAI. (1977). Lima Declaration of Guidelines on Auditing Precepts. Retrieved from www.issai.org/media/12901/issai_1_e.pdf.
16. ISSAI 300 Fundamental Principles of Performance Auditing. Retrieved from www.issai.org/media/69911/issai-300-english.pdf.