Державний Аудит Як Сучасний Інструмент Попередження Корупції

Abstract

Corruption causes damage in all spheres of society and undermines governance. That is why the anti-corruption reform has been recognized as one of the security priorities vector in The Sustainable Development Strategy «Ukraine-2020» and envisages the introduction of effective anti-corruption mechanisms. The article identifies that the analysis of the implementation of the best international practices, which have been able to significantly reduce the corruption level, is an important step to ensure the effectiveness of anti-corruption reform. It is substantiated that the Ukrainian anti-corruption legislation ignores the role of Accounting Chamber in creating preventive conditions to prevent corruption. In 2016 ISSAI 5700 «Guideline for the Audit of Corruption Prevention» was adopted, which offers an effective methodology of preventing corruption, based on the positive experience of some countries. It is determined that the corruption violations described in ISSAI 5700 as nepotism, cronyism, bribery and extortion are also common in Ukraine. Implementation of preventive measures provided by the ISSAI 5700 will allow eliminating the prerequisites for the corruption spread and factors that motivate it. The practical significance of the study results is to justify the need to reappraisal the role of the Accounting Chamber of Ukraine in preventing corruption. The algorithm for conducting a public audit of anti-corruption policy is proposed. The implementation of the proposed measures, along with other steps to prevent corruption, will ensure a systematic approach in this area. This will have a positive effect on the efficiency and effectiveness of the fight against corruption in Ukraine.