Development of internal control and audit in Ukraine

Abstract

Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.

Auditoria financeira é assunto da auditoria interna?

“…O sistema de controle interno é citado, pois a auditoria interna deve avaliar a qualidade desses controles, se existentes, ou recomendar a implementação de controles internos, quando não (Turlea & Ştefănescu, 2009). O gerenciamento de riscos deve permitir que a entidade seja capaz de identificar e monitorar os riscos, evitando fraudes e irregularidades (Mihret & Yismaw, 2007;Hailemariam, 2014;Madawaki, Ahmi, & Ahmad, 2017;Antoniuk, Koval, Mulyk, Savitska, Kuzyk, & Koshchynets, 2021). A auditoria interna é um meio para melhorar a governança institucional (Mihret & Yismaw, 2007;Spanhove, Gils, Sarens, & Verhoest, 2008;Alzeban & Sawan, 2013;Madawaki, Ahmi, & Ahmad, 2017).…”

“…Segundo a amostra analisada, a auditoria interna pode fazer uso da técnica de auditoria financeira para avaliar a eficácia dos controles internos e a adequabilidade das transações financeiras de uma entidade (Brierley, El-Nafabi, & Gwilliam, 2001;Alzeban & Sawan, 2013;Antoniuk, Koval, Mulyk, Savitska, Kuzyk, & Koshchynets, 2021). Em oito artigos, os autores foram incisivos quanto ao dever de uso da técnica pela auditoria interna, enquanto que, nos demais casos, o uso é visto como uma possibilidade.…”

“…; • Finlândia(Jóhannesdóttir, Kristiansson, Sipiläinen, & Koivunen, 2018); • Gana(Yao, Yusheng, & Bah, 2017); • Iraque(Shuwaili, Hesarzadeh, & Velashani, 2023); • Islândia (Jóhannesdóttir, Kristiansson, Sipiläinen, & Koivunen, 2018); • Macedônia (Jovanova & Josheski, 2012); • Malásia (Ahmad, Othman, Othman, & Jusoff, 2009; Yusof, Haron, & Ismail, 2017); • Nigéria (Madawaki, Ahmi, & Ahmad, 2017); • Noruega (Jóhannesdóttir, Kristiansson, Sipiläinen, & Koivunen, 2018);• Nova Zelândia(Goodwin, 2004); • Polônia(Skoczylas & Nowak, 2012;Ciak, 2016); • Romênia(Turlea & Stefanescu, 2009); • Rússia(Kosteva, Kopytina, Pavliuchenko, Bunina, & Shamrina, 2020); • Sudão(Brierley, El-Nafabi, & Gwilliam, 2001); • Suécia(Jóhannesdóttir, Kristiansson, Sipiläinen, & Koivunen, 2018) e • Ucrânia(Drozd, 2012;Antoniuk, Koval, Mulyk, Savitska, Kuzyk, & Koshchynets, 2021).…”

Удосконалення Обліку, Оподаткування Та Контролю Видатків У Бюджетній Установі В Системі Казначейського Обслуговування Бюджетних Коштів

“…Питання внутрішнього контролю суб'єктів державного сектору в Україні, його ефективність на національному рівні, основні напрями розвитку знайшли місце в закордонній праці О. Антонюк та ін. [2]. Порядок документального оформлення операцій в обліку та аудиті наводиться в окремій роботі українських авторів [3].…”