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id: 29096
Title: Public financial control in Ukraine: state, problems, prospects
Authors: Kaletnik H., Zdyrko N.
Keywords: Public Financial Control, Budget Violations, Audit Standard, Performance Audit, Compliance Audit, Financial Audit, Report on Violations
Date of publication: 2021-08-17 10:44:18
Last changes: 2021-08-17 10:44:18
Year of publication: 2021
Summary: The authors assess the current state of public financial control in Ukraine, identifies its main problematic aspects and suggests ways to solve them. There is a direct interdependence between increasing
the level of corruption and weakening the effectiveness of public financial control. Forms and types of public financial control are considered depending on controlling subjects. The authors identify forms of public sector audit according to the ISSAI standards which include financial audit, performance audit and compliance audit.

URI: http://socrates.vsau.edu.ua/repository/getfile.php/29096.pdf
Publication type: Статті Scopus/Web of Science
Publication: ECONOMIC ANNALS-XXI. 2021. Vol. 187, № 1-2. P. 163-176.
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Published by: Адміністратор
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