The strategy of institutional reform of the supreme audit institution: the case of Ukraine

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Yulia Slobodyanik
Lesia Kondriuk
Yuliia Haibura


The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.

The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine.


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Integration System of Education, Science and Production
Author Biographies

Yulia Slobodyanik, Kyiv National Economic University named after Vadym Hetman

Doctor of Economics, Professor of the of the Audit Department of Kyiv National Economic University named after Vadym Hetman

Member of the Audit Chamber of Ukraine, certified auditor in Ukraine.

Lesia Kondriuk, State Agrarian And Engineering University In Podilya

Ph.D. (Economics), Associate Professor, Department Department of Accounting and Taxation State Agrarian And Engineering University In Podilya, Kamianets-Podilskyi, Ukraine.

Yuliia Haibura, State Agrarian and Engineering University in Podilya

PhD in Economics, Associate professor of Finance, Banking and Insurance Department in State Agrarian and Engineering University in Podilya


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