Development of internal control and audit in Ukraine

Olena Antoniuk; Natalia  Koval; Svitlana Savitska; Yaroslavna Mulyk; Natalya  Kuzyk; Marianna Koshchynets

doi:10.14807/ijmp.v12i6.1761

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Published: Nov 1, 2021

DOI: https://doi.org/10.14807/ijmp.v12i6.1761

Keywords:

State Financial Audit Internal Control Internal Audit Risk Accounting Internal Control System State Financial Audit Report

Olena Antoniuk

National University of Water and Environmental Engineering

http://orcid.org/0000-0001-5703-9115

Natalia Koval

Vinnytsia National Agrarian University

https://orcid.org/0000-0002-2877-4302

Svitlana Savitska

State Agrarian and Engineering University in Podilya

https://orcid.org/0000-0003-1739-3536

Yaroslavna Mulyk

Vinnytsia National Agrarian University

https://orcid.org/0000-0002-8166-2481

Natalya Kuzyk

National University of Life and Environmental Sciences of Ukraine

https://orcid.org/0000-0001-5042-8759

Marianna Koshchynets

National Academy of Internal Affairs

https://orcid.org/0000-0001-9301-0432

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.

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Issue

Vol. 12 No. 6 (2021): Independent Journal of Management & Production (2-nd Special Edition ISE, S&P)

Section

Integration System of Education, Science and Production

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Author Biographies

Olena Antoniuk, National University of Water and Environmental Engineering

Dr.Sc. in Economics, Associate Professor

She is the author and co-author of 4 text books, 5 monographs, more than 120 scientific articles and teaching aids in Ukraine and abroad, devoted to the issues of development of audit services. Antoniuk O.R. is the member of the Federation of Professional Accountants and Auditors of Ukraine, International Public Organization "Council of Independent Accountants and Auditors".

Scientific interests: audit, development of audit services, methodology and organization of provision of audit services.

Natalia Koval, Vinnytsia National Agrarian University

Candidate of Sciences (Economics), Associate Professor of the Departments of Account and Taxation are in Industries of Economy. Her continuous experience exceeds fourteen years. In addition to research work, is engaged in teaching activities. Among the courses, she teaches are: accounting in farms, accounting in budgetary institutions, tax management, and more. Research interests: accounting, taxation, budget accounting, audit. ResearcherID: L-5920-2018. Scopus: 56179835800

Svitlana Savitska, State Agrarian and Engineering University in Podilya

Ph.D. in Economics, Associate Professor. Department of accounting, taxation and technologies of electronic business of the State Agrarian and Engineering University in Podilya. 84 scientific and methodological works have been published, including 31 scientific and 53 methodical works. In 2018 she was awarded the Certificate of Executive Committee of Kamianets-Podilskyi City Council. Scientific interests: investment development of agro-industrial enterprises and rural territories; state regulation of investment processes; the impact of the tax system on investment activity.

Yaroslavna Mulyk, Vinnytsia National Agrarian University

Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department. Her continuous experience exceeds nine years. Since 2012 he has been working at Vinnytsia National Agrarian University. In addition to research work, is engaged in teaching activities. Among the courses she teaches are: audit, internal control, control and audit, economic forensic examination and more. Research interests: audit, internal control, control and audit, economic forensic examination.

Natalya Kuzyk, National University of Life and Environmental Sciences of Ukraine

Ph.D. in Economics, Associate Professor. She teaches disciplines taught: Audit, Financial Accounting. Scientific interests: prospects for the development of audit in agricultural enterprises. ResearcherID H-7517-2018.

Marianna Koshchynets , National Academy of Internal Affairs

Candidate of Economic Sciences, Associate Professor Department of Economic Security and Financial Investigations of the National Academy of Internal Affairs. She teaches disciplines taught: Fundamentals of Accounting and Court Accounting, Financial Law, Fundamentals of Economic Theory. Scientific interests: Accounting at budgetary institutions; Internal control and audit. Author of more than 25 scientific works.

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