CLASSIFICATION AND PRINCIPLES OF THE SYSTEM STATE FINANCIAL AUDIT IN UKRAINE

Abstract

The article investigates the issues of classification and principles of construction of the system of state financial audit in Ukraine. The effectiveness of management is closely related to its financial aspect, but it is not the only one that determines its success and requires study. In management activities in General, and the system of public administration in particular, of great importance is the management component, which includes concepts such as competence, decency, honesty, humanity, ethics and so on. The problems of using budgetary resources and exercising state financial control over the activities of executive authorities and economic entities of the public sector are relevant, since the efficient and purposeful use of financial resources of the state is the key to the fulfillment of all the functions assigned to it and the necessary economic growth rates. One of the significant reasons for the lack of efficiency of management is the irresponsibility of individual civil servants and heads of enterprises, institutions and organizations. Improper performance of their duties, main tasks and functions defined by legislative and regulatory acts contributes to the development of corruption and financial violations, reducing the quality of services. The economic trends that have been observed in Ukraine in recent years have shown the urgent need to reorganize the financial control system, namely, to change its ideology, which is not to find after the end of the budget period as the most violations, when the damage is difficult or impossible to compensate, but to help budget managers to prevent them or at least minimize the consequences of violations already committed. That is, today there is a need to introduce in the budgetary sphere less new fiscal, but more operational and partner type of control - the state financial audit.