Development of internal control and audit in Ukraine
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1761 |
Resumo: | 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. |
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Independent Journal of Management & Production |
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Development of internal control and audit in UkraineState Financial AuditInternal ControlInternal AuditRiskAccountingInternal Control SystemState Financial Audit ReportControl 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.Independent2021-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/176110.14807/ijmp.v12i6.1761Independent Journal of Management & Production; Vol. 12 No. 6 (2021): Independent Journal of Management & Production (2-nd Special Edition ISE, S&P); s376-s3902236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1761/2008http://www.ijmp.jor.br/index.php/ijmp/article/view/1761/2009Copyright (c) 2021 Olena Antoniuk, Natalia Koval, Kateryna Melnyk, Ruslan Brukhanskyi , Yaroslavna Mulykhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessAntoniuk, OlenaKoval, Natalia Savitska, SvitlanaMulyk, YaroslavnaKuzyk, Natalya Koshchynets , Marianna2021-11-01T10:10:49Zoai:www.ijmp.jor.br:article/1761Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2021-11-01T10:10:49Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Development of internal control and audit in Ukraine |
title |
Development of internal control and audit in Ukraine |
spellingShingle |
Development of internal control and audit in Ukraine Antoniuk, Olena State Financial Audit Internal Control Internal Audit Risk Accounting Internal Control System State Financial Audit Report |
title_short |
Development of internal control and audit in Ukraine |
title_full |
Development of internal control and audit in Ukraine |
title_fullStr |
Development of internal control and audit in Ukraine |
title_full_unstemmed |
Development of internal control and audit in Ukraine |
title_sort |
Development of internal control and audit in Ukraine |
author |
Antoniuk, Olena |
author_facet |
Antoniuk, Olena Koval, Natalia Savitska, Svitlana Mulyk, Yaroslavna Kuzyk, Natalya Koshchynets , Marianna |
author_role |
author |
author2 |
Koval, Natalia Savitska, Svitlana Mulyk, Yaroslavna Kuzyk, Natalya Koshchynets , Marianna |
author2_role |
author author author author author |
dc.contributor.author.fl_str_mv |
Antoniuk, Olena Koval, Natalia Savitska, Svitlana Mulyk, Yaroslavna Kuzyk, Natalya Koshchynets , Marianna |
dc.subject.por.fl_str_mv |
State Financial Audit Internal Control Internal Audit Risk Accounting Internal Control System State Financial Audit Report |
topic |
State Financial Audit Internal Control Internal Audit Risk Accounting Internal Control System State Financial Audit Report |
description |
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. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-11-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1761 10.14807/ijmp.v12i6.1761 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1761 |
identifier_str_mv |
10.14807/ijmp.v12i6.1761 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1761/2008 http://www.ijmp.jor.br/index.php/ijmp/article/view/1761/2009 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 12 No. 6 (2021): Independent Journal of Management & Production (2-nd Special Edition ISE, S&P); s376-s390 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
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1797220494333706240 |